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Humes Houston Hart - Page 1

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                                 T.C. Memo. 1997-11                                   


                               UNITED STATES TAX COURT                                


                          HUMES HOUSTON HART, Petitioner v.                           
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      


               Docket No. 20452-94.             Filed January 7, 1997.                


               Humes Houston Hart, pro se.                                            
               George D. Curran, for respondent.                                      


                                 MEMORANDUM OPINION                                   
               VASQUEZ, Judge:  Respondent determined deficiencies in and             
          additions to petitioner's Federal income taxes as follows:                  


                                                  Additions to Tax                    
               Year           Deficiency          Sec. 6651(a)(1)                     
               1987           $10,221                  $100                           
               1988           14,219                   1,235                          
               1989           635                      ---