George J. and Sophia Mantakounis - Page 1

                                 T.C. Memo. 2002-306                                  

                               UNITED STATES TAX COURT                                

            GEORGE J. MANTAKOUNIS AND SOPHIA MANTAKOUNIS, Petitioners v.              
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      

               Docket No. 5888-01.                Filed December 17, 2002.            

               Ronald D. Ashby, for petitioners.                                      
               Jack T. Anagnostis, for respondent.                                    

                       MEMORANDUM FINDINGS OF FACT AND OPINION                        

               COHEN, Judge:  Respondent determined a deficiency of $34,106           
          in petitioners’ Federal income tax for 1991.  Respondent also               
          determined an addition to tax of $10,024 under section 6651(a)(1)           
          and a penalty of $6,821 under section 6662(a).  The issues for              
          decision are:  (1) Whether petitioners failed to report $105,000            
          in income, (2) whether petitioners are liable for an addition to            

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