Michael T. Shane - Page 1

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                                 T.C. Memo. 1995-504                                  


                               UNITED STATES TAX COURT                                


                           MICHAEL T. SHANE, Petitioner v.                            
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      


               Docket No. 8409-94.        Filed October 23, 1995.                     


               Charles C. Shelton and Evan Shelton, for petitioner.                   
               Elizabeth S. Henn, for respondent.                                     


                       MEMORANDUM FINDINGS OF FACT AND OPINION                        

               WRIGHT, Judge:   Respondent determined deficiencies of                 
          $8,483 and $6,910 in petitioner's Federal income taxes for                  
          taxable years 1990 and 1991, respectively.