Kenneth W. Diercks - Page 1

                                 T.C. Memo. 1996-345                                  


                               UNITED STATES TAX COURT                                

                   KENNETH W. DIERCKS, Petitioner v. COMMISSIONER                     
                           OF INTERNAL REVENUE, Respondent                            

               Docket No. 3568-95.                     Filed July 30, 1996.           

               Kenneth W. Diercks, pro se.                                            
               David W. Sorensen, for respondent.                                     

                                 MEMORANDUM OPINION                                   
               CHIECHI, Judge:  Respondent determined the following                   
          deficiencies in, and additions to, petitioner's Federal income              
          tax:                                                                        
                   Additions to Tax                                                   
          Year    Deficiency    Section 6651(a)(1)1   Section 6654(a)                 
          1987     $10,493            $2,623              $566                        
          1988      10,658             2,665               681                        

          1  All section references are to the Internal Revenue Code in               
          effect for the years at issue.  All Rule references are to the              
          Tax Court Rules of Practice and Procedure.                                  




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