Howard G. and Anna C. Grider - Page 1

                                 T.C. Memo. 1999-417                                   

                               UNITED STATES TAX COURT                                 

                 HOWARD G. GRIDER AND ANNA C. GRIDER, Petitioners v.                   
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                       

               Docket No. 21303-97.                Filed December 23, 1999.            

               Howard G. Grider, pro se.                                               
               David G. Hendricks and Michael J. O'Brien, for respondent.              

                       MEMORANDUM FINDINGS OF FACT AND OPINION                         

               COLVIN, Judge: Respondent determined a deficiency in                    
          petitioners’ 1994 Federal income tax of $40,464 and an accuracy-             
          related penalty under section 6662(a) for negligence of $8,093.              
               After concessions,1 the issues for decision are:                        

               1 Petitioners concede that respondent’s adjustments to their            

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