T.C. Memo. 2000-148                                                           
                                UNITED STATES TAX COURT                                 
                             R. PAUL KROPP, Petitioner v.                               
                     COMMISSIONER OF INTERNAL REVENUE, Respondent                       
                            LORNA B. KROPP, Petitioner v.                               
                     COMMISSIONER OF INTERNAL REVENUE, Respondent                       
               Docket Nos. 10186-98, 10187-98.     Filed April 25, 2000.                
               Maris Baltins and Tamara W. Murock, for petitioners.                     
               Julie L. Payne, for respondent.                                          
                       MEMORANDUM FINDINGS OF FACT AND OPINION                          
               VASQUEZ, Judge:  In these consolidated cases, respondent                 
          determined the following deficiencies in, additions to, and an                
          accuracy-related penalty on petitioners’ 1994 Federal income tax:             
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