Frances L. and Gary L. Rambacher - Page 1

                                 T.C. Memo. 2000-35                                   

                               UNITED STATES TAX COURT                                

                  FRANCES L. AND GARY L. RAMBACHER, Petitioners v.                    
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      

               Docket No. 11444-96.          Filed February 4, 2000.                  

               Frances L. and Gary L. Rambacher, pro sese.                            
               Andrew M. Winkler, for respondent.                                     

                                 MEMORANDUM OPINION                                   
               GOLDBERG, Special Trial Judge:  Respondent determined                  
          additions to petitioners’ Federal income tax for the 1983 taxable           
          year of $138 pursuant to section 6653(a)(1) and for 50 percent of           
          the interest on $2,757, the part of the underpayment due to                 
          negligence pursuant to section 6653(a)(2).  Unless otherwise                
          indicated, all section references are to the Internal Revenue               

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