Paul I. Yoshihara, Laura L. Yoshihara, and Krista A. Yoshihara - Page 1
















                                 T.C. Memo. 1999-375                                  


                               UNITED STATES TAX COURT                                


           PAUL I. YOSHIHARA, LAURA L. YOSHIHARA, AND KRISTA A. YOSHIHARA,            
             Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent              


               Docket No. 19171-97.                Filed November 12, 1999.           


               Laura L. Yoshihara, pro se.                                            
               Robert S. Scarbrough, for respondent.                                  


                       MEMORANDUM FINDINGS OF FACT AND OPINION                        
               PARR, Judge:  Respondent determined deficiencies in and                
          additions to petitioners' Federal income tax as follows:                    
                                                                                     
                         Paul I. Yoshihara (Mr.  Yoshihara)                           
                     Additions to tax                                                 
          Year      Deficiency     Sec. 6651(a)(1)          Sec. 6654                 
          1992      $30,911        $7,728              $1,348                         
          1993      17,912         4,478               751                            
          1994      6,452          1,613               332                            
          1995      6,802          1,701               370                            





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