Leon S. Malachinski - Page 1

















                                 T.C. Memo. 1999-182                                  


                               UNITED STATES TAX COURT                                


                         LEON S. MALACHINSKI, Petitioner v.                           
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      


               Docket No. 13501-94.                     Filed June 1, 1999.           


               Michael G. Boylan, for petitioner.                                     
               Joseph T. Ferrick, for respondent.                                     


                       MEMORANDUM FINDINGS OF FACT AND OPINION                        

               GALE, Judge:  Respondent determined a deficiency of $43,750            
          in petitioner’s Federal income taxes for 1980 and an addition to            
          tax of $2,188 under section 6653(a).1  Respondent also determined           


               1 Unless otherwise indicated, all section references are to            
          the Internal Revenue Code in effect for the year in issue, and              
                                                             (continued...)           




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