John Pryor Green - Page 1

                                 T.C. Memo. 1996-107                                  


                               UNITED STATES TAX COURT                                


                           JOHN PRYOR GREEN, Petitioner v.                            
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      


               Docket No. 18712-94.          Filed March 7, 1996.                     


               John Pryor Green, pro se.                                              
               Bruce G. Warner, for respondent.                                       


                       MEMORANDUM FINDINGS OF FACT AND OPINION                        

               LARO, Judge:  John Pryor Green petitioned the Court with               
          respect to respondent’s determinations concerning his 1987                  
          through 1992 Federal income taxes.  Respondent determined that              
          petitioner was liable for the following deficiencies and                    
          additions thereto:                                                          






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