Adnan Al Kaissy - Page 1

                                       T.C. Memo. 1995-474                                             


                                     UNITED STATES TAX COURT                                           


                                 ADNAN AL KAISSY, Petitioner v.                                        
                        COMMISSIONER OF INTERNAL REVENUE, Respondent                                   


                  Docket No. 20692-92.                      Filed October 3, 1995.                     

                  Thomas M. Regan, for petitioner.                                                     
                  John C. Schmittdiel, for respondent.                                                 


                           MEMORANDUM FINDINGS OF FACT AND OPINION                                     
            SCOTT, Judge: Respondent determined deficiencies in                                        
            petitioner's income tax and additions to tax for the years and in                          
            the amounts as follows:                                                                    










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