T.C. Memo. 1999-397                                                         
                               UNITED STATES TAX COURT                                
                           MICHAEL A. OGDEN, Petitioner v.                            
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      
                    MICHAEL A. AND COLLEEN OGDEN, Petitioners v.                      
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      
               Docket Nos. 5084-98, 5085-98.   Filed December 7, 1999.                
               Kenneth K. Bezozo and Richard D. Anigian, for petitioners.             
               Stephen W. Brower, for respondent.                                     
                                 MEMORANDUM OPINION                                   
               PAJAK, Special Trial Judge:  Respondent determined                     
          deficiencies and accuracy-related penalties in petitioners'                 
          Federal income tax in the following amounts:                                
               Michael A. Ogden:                                                      
                                                  Accuracy-related Penalty            
                    Year           Deficiency     sec. 6662(a)                        
                    1993           $3,791              $758                           
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