Harold F. and Barbara J. Swiatek - Page 1

                                 T.C. Memo. 1999-257                                  

                               UNITED STATES TAX COURT                                

                  HAROLD F. AND BARBARA J. SWIATEK, Petitioners v.                    
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      

               Docket No. 10978-97.                   Filed August 4, 1999.           

               Harold F. Swiatek and Barbara J. Swiatek, pro sese.                    
               Deborah Stanley, for respondent.                                       

                       MEMORANDUM FINDINGS OF FACT AND OPINION                        

               JACOBS, Judge:  Respondent determined a deficiency in                  
          petitioners' 1991 Federal income tax in the amount of $95,283 and           
          a section 6662 accuracy-related penalty in the amount of $19,057.           
               The dispute in this case centers on respondent's determination         
          that petitioners had $295,315 of unreported income in 1991, and             

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