Wilson Baker, Jr. - Page 1

                                 T.C. Memo. 1996-387                                  


                               UNITED STATES TAX COURT                                


                          WILSON BAKER, JR., Petitioner v.                            
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      


               Docket No. 6227-95.                   Filed August 20, 1996.           


               Wilson Baker, Jr., pro se.                                             
               Deborah A. Harrington, for respondent.                                 


                       MEMORANDUM FINDINGS OF FACT AND OPINION                        
               COHEN, Chief Judge:  Respondent determined deficiencies in             
          petitioner's Federal income taxes and penalties as follows:                 
               Penalty                                                                
          Year          Deficiency          Sec. 6662(a)                              
          1991            $4,718               $  944                                 
          1992             5,026                1,005                                 
          1993             6,253                1,251                                 






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