James B. Miller, Jr. - Page 1

                                 T.C. Memo. 1996-432                                  


                               UNITED STATES TAX COURT                                


                         JAMES B. MILLER, JR., Petitioner v.                          
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      


               Docket No. 7900-94.                Filed September 24, 1996.           


               James B. Miller, Jr., pro se.                                          
               Alison W. Lehr, for respondent.                                        


                       MEMORANDUM FINDINGS OF FACT AND OPINION                        

               SWIFT, Judge:  Respondent determined deficiencies and                  
          accuracy-related penalties relating to petitioner's 1990 and 1991           
          Federal income taxes as follows:                                            

                                             Accuracy-Related Penalty                 
                    Year      Deficiency     Sec. 6662(a)                             
                    1990      $21,617             $4,323                              
                    1991      $18,156             $3,631                              





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