                                  T.C. Memo. 1997-6                                   


                               UNITED STATES TAX COURT                                


                           KENNETH SIEBERT, Petitioner v.                             
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      


               Docket No. 17154-94.                  Filed January 2, 1997.           


               Kenneth Siebert, pro se.                                               
               Ann S. O'Blenes and John R. Hunter, for respondent.                    


                       MEMORANDUM FINDINGS OF FACT AND OPINION                        

               FOLEY, Judge:  By notices dated June 28, 1994, respondent              
          determined deficiencies in and additions to petitioner's Federal            
          income taxes as follows:

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