Bernard J. Penn and Thelma I. Penn - Page 1

                                 T.C. Memo. 2001-267                                  

                               UNITED STATES TAX COURT                                

                 BERNARD J. PENN AND THELMA I. PENN, Petitioners v.                   
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      

               Docket No. 8521-99.                   Filed October 4, 2001.           

               Bernard J. Penn, pro se.                                               
               John F. Driscoll, for respondent.                                      

                                 MEMORANDUM OPINION                                   
               GALE, Judge:  Respondent determined a Federal income tax               
          deficiency for petitioners’ 1996 taxable year in the amount of              
          $6,269 and a section 6662(a)1 accuracy-related penalty of $1,254.           

               1 Unless otherwise noted, all 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                  

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