Steven and Jean L. Liddane - Page 1
















                                 T.C. Memo. 1999-330                                  


                               UNITED STATES TAX COURT                                


                     STEVEN AND JEAN L. LIDDANE, Petitioners v.                       
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      
                          STEVEN J. LIDDANE, Petitioner v.                            
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      


               Docket Nos. 3181-98, 3182-98.         Filed October 1, 1999.           


               Steven J. and Jean L. Liddane, pro se.                                 
               Gerald W. Douglas, for respondent.                                     


                                 MEMORANDUM OPINION                                   

               COHEN, Chief Judge:  Respondent determined deficiencies,               
          additions to tax, and an accuracy-related penalty in petitioners'           
          Federal income taxes as follows:                                            








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