Charles T. Wickersham and Sandra J. Wickersham - Page 1

                                 T.C. Memo. 1999-276                                  

                               UNITED STATES TAX COURT                                

           CHARLES T. WICKERSHAM AND SANDRA J. WICKERSHAM, Petitioners v.             
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      

               Docket No. 14562-97.                  Filed August 20, 1999.           

               George W. Connelly, Jr., and Linda S. Paine, for                       
               Wanda M. Cohen and R. Scott Shieldes, for respondent.                  

                       MEMORANDUM FINDINGS OF FACT AND OPINION                        
               VASQUEZ, Judge:  Respondent determined a deficiency of                 
          $97,899 and a penalty pursuant to section 6663(a) of $73,424 with           
          respect to petitioners' 1989 Federal income tax.1                           

               1  Unless otherwise indicated, all section references are to           
          the Internal Revenue Code in effect for the year in issue, and              
          all Rule references are to the Tax Court Rules of Practice and              

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