Bradley G. Bjelk - Page 1

                                 T.C. Memo. 1998-169                                  


                               UNITED STATES TAX COURT                                


                           BRADLEY G. BJELK, Petitioner v.                            
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      


               Docket No. 14849-95.                     Filed May 11, 1998.           


               Bradley G. Bjelk, pro se.                                              
               Lawrence H. Ackerman, for respondent.                                  


                                 MEMORANDUM OPINION                                   
               GALE, Judge:  Respondent determined the following                      
          deficiencies in, and additions to, petitioner's Federal income              
          taxes:                                                                      










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