














                                  T.C. Memo. 1999-1                                   


                               UNITED STATES TAX COURT                                


                        KEVIN JAMES CULLINANE, Petitioner v.                          
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      


               Docket No. 10032-96.             Filed January 4, 1999.                


               Kevin James Cullinane, pro se.                                         
               Lisa N. Primavera, for respondent.                                     


                       MEMORANDUM FINDINGS OF FACT AND OPINION                        

               SWIFT, Judge:  Respondent determined a deficiency of $14,878           
          in petitioner's Federal income tax for 1993 and additions to tax            
          under sections 6651(a)(1) and 6654(a) in the amounts of $3,720              
          and $623, respectively.                                                     
               Unless otherwise indicated, all section references are to              
          the Internal Revenue Code in effect for the year in issue, and

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