Shizuo George Kurata - Page 1

                                       T.C. Memo. 1997-252                                            


                                     UNITED STATES TAX COURT                                          


                              SHIZUO GEORGE KURATA, Petitioner v.                                     
                        COMMISSIONER OF INTERNAL REVENUE, Respondent                                  


                  Docket No. 5515-95.                      Filed June 4, 1997.                        


                        1.  Held:  Gain recognized because P failed to                                
                  prove sec. 1033, I.R.C., involuntary conversion of                                  
                  property.                                                                           
                        2.  Held, further, deductions denied for                                      
                  miscellaneous employee business expenses and for moving                             
                  expenses because P failed to substantiate such                                      
                  expenditures.                                                                       
                        3.  Held, further, sec. 6651(a)(1), I.R.C.,                                   
                  addition to tax for failure to file timely return                                   
                  sustained.                                                                          
                        4.  Held, further, sec. 6662(a), I.R.C., accuracy                             
                  related penalty imposed for negligence or disregard of                              
                  rules or regulations.                                                               


                  Shizuo George Kurata, pro se.                                                       







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