Paul D. and Joyce E. Krause - Page 1

                                  T.C. Memo. 2000-343                                   

                                UNITED STATES TAX COURT                                 

                     PAUL D. AND JOYCE E. KRAUSE, Petitioners v.                        
                     COMMISSIONER OF INTERNAL REVENUE, Respondent                       

               Docket No. 12457-99.           Filed November 8, 2000.                   

               Paul D. Krause, pro se.                                                  
               Ann M. Welhaf, for respondent.                                           

                                  MEMORANDUM OPINION                                    

               COUVILLION, Special Trial Judge:  Respondent determined a                
          deficiency of $6,974 in petitioners' 1994 Federal income tax and              
          an addition to tax under section 6651(a)(1) of $286.1                         
               Respondent conceded the addition to tax under section                    
          6651(a)(1).  Petitioners conceded all other adjustments in the                

               1    Unless otherwise indicated, all section references are              
          to the Internal Revenue Code in effect for the year at issue.                 

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