Paul E. and Jane Anne Gladden Emerson - Page 1

                                 T.C. Memo. 2001-186                                  

                               UNITED STATES TAX COURT                                

                PAUL E. AND JANE ANNE GLADDEN EMERSON, Petitioners v.                 
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      

               Docket No. 10221-99.                    Filed July 23, 2001.           

               Paul E. and Jane Anne Gladden Emerson, pro se.                         
               Joanne B. Minsky, for respondent.                                      

                                 MEMORANDUM OPINION                                   
               PAJAK, Special Trial Judge: Respondent determined a                    
          deficiency in petitioners' Federal income tax in the amount of              
          $6,046 and a section 6662(a) penalty in the amount of $1,209.20             
          for the taxable year 1995.  Unless otherwise indicated, 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 Procedure.                                                  

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