R. Scot Stokes - Page 1
















                                 T.C. Memo. 1999-204                                  


                               UNITED STATES TAX COURT                                


                            R. SCOT STOKES, Petitioner v.                             
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      


               Docket No. 8936-97.             Filed June 21, 1999.                   


               John R. Riley, for petitioner.                                         
               David W. Sorensen, for respondent.                                     


                       MEMORANDUM FINDINGS OF FACT AND OPINION                        

               SWIFT, Judge:  Respondent determined a deficiency of $25,318           
          in petitioner's Federal income tax for 1994 and an accuracy-                
          related penalty of $4,916 under section 6662(a).                            
               Unless otherwise indicated, all section references are to              
          the Internal Revenue Code in effect for the year in issue, and              







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