Nicholas P. Ruggiero and Annette M. Ruggiero - Page 1

                                 T.C. Memo. 2001-162                                  

                               UNITED STATES TAX COURT                                

            NICHOLAS P. RUGGIERO AND ANNETTE M. RUGGIERO, Petitioners v.              
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      

               Docket No. 9561-00.                      Filed July 3, 2001.           

               Nicholas P. Ruggiero and Annette M. Ruggiero, pro sese.                
               Timothy S. Sinnott, for respondent.                                    

                       MEMORANDUM FINDINGS OF FACT AND OPINION                        

               DEAN, Special Trial Judge:  Respondent determined additions            
          to petitioners' Federal income tax for 1983 under section                   
          6653(a)(1)1 in the amount of $167.25 and under section 6653(a)(2)           
          in the amount of 50 percent of the interest due on the portion of           

               1All section references are to the Internal Revenue Code in            
          effect for the taxable year in issue.                                       

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