Thomas E. Hogan, III and Sheila M. Hogan - Page 1

                                 T.C. Memo. 1999-365                                   

                               UNITED STATES TAX COURT                                 

              THOMAS E. HOGAN, III AND SHEILA M. HOGAN, Petitioners v.                 
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                       

               Docket No. 15929-97.                 Filed November 3, 1999.            

               Thomas E. Hogan, III and Sheila M. Hogan, pro se.                       
               Angela J. Kennedy, for respondent.                                      

                                  MEMORANDUM OPINION                                   
               POWELL, Special Trial Judge:  Respondent determined                     
          deficiencies in petitioners' 1991 and 1992 Federal income taxes              
          in the respective amounts of $1,613 and $2,974 and accuracy-                 
          related penalties under section 6662(a) in the amounts of $322.60            
          and $594.80, respectively.1  Respondent also determined an                   

          1    Unless otherwise indicated, section references are to the               
          Internal Revenue Code in effect for the years in issue.                      

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