John Allen and Glenna A. Lyle - Page 1

                                 T.C. Memo. 1999-184                                  

                               UNITED STATES TAX COURT                                

                    JOHN ALLEN AND GLENNA A. LYLE, Petitioners v.                     
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      

               Docket No. 18428-97.                     Filed June 7, 1999.           

               John Allen Lyle and Glenna A. Lyle, pro sese.                          
               Gerald L. Brantley, for respondent.                                    

                       MEMORANDUM FINDINGS OF FACT AND OPINION                        
               GERBER, Judge:  Respondent, by means of a statutory notice             
          of deficiency, determined a deficiency in petitioners' 1995                 
          income tax of $8,938 and a section 6662(a)1 penalty of $1,788.              

               1 Unless otherwise indicated, all section references are to            
          the Internal Revenue Code in effect for the year under                      
          consideration, and all Rule references are to this Court's Rules            
          of Practice and Procedure.                                                  

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