Ronald W. Stewart - Page 1
















                                T.C. Memo. 1999-121                                  


                               UNITED STATES TAX COURT                                


                          RONALD W. STEWART, Petitioner v.                            
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      


               Docket No. 23541-97.            Filed April 12, 1999.                  


               Ronald W. Stewart, pro se.                                             
               John R. Gilbert, for respondent.                                       


                       MEMORANDUM FINDINGS OF FACT AND OPINION                        

               RUWE, Judge:  Respondent determined deficiencies and                   
          additions to tax in petitioner's Federal income tax as follows:             
                Additions to Tax                                                      
               Year      Deficiency     Sec. 6651(a)(1)  Sec. 6654                    
               1992      $30,790        $2,345         $305                           
               1993      29,153         2,686          364                            
               1994      23,117         1,061          111                            
               1995      44,177         4,809          898                            






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