











                                  T.C. Memo. 1999-2                                   






                               UNITED STATES TAX COURT                                


                           DENNIS W. STARK, Petitioner v.                             
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      


               Docket No. 8848-96.              Filed January 4, 1999.                


               Joseph Falcone and Brian H. Rolfe, for petitioner.                     
               Robert D. Heitmeyer, for respondent.                                   


                       MEMORANDUM FINDINGS OF FACT AND OPINION                        
               GALE, Judge:  Respondent determined the following deficiency           
          in, and penalty on, petitioner's Federal income tax:                        
                                                  Accuracy-Related Penalty            
               Year           Deficiency          Sec. 6662(a)                        
               1992           $132,341                 $26,468                        
               Unless otherwise indicated, all section references are to              
          the Internal Revenue Code in effect for the year in issue, and

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