














                                 T.C. Memo. 1999-51                                   


                               UNITED STATES TAX COURT                                


                          JAMES J. BROOKBANK, Petitioner v.                           
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      


               Docket No. 22898-96.             Filed February 25, 1999.              


               James J. Brookbank, pro se.                                            
               Louis H. Hill, for respondent.                                         


                                 MEMORANDUM OPINION                                   

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

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