Robert Conrad Eanes II - Page 1















                                 T.C. Memo. 2000-252                                  


                               UNITED STATES TAX COURT                                


                        ROBERT CONRAD EANES II, Petitioner v.                         
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      


               Docket No. 10966-99.                  Filed August 10, 2000.           


               Robert Conrad Eanes II, pro se.                                        
               Fred E. Green, Jr., for respondent.                                    


                       MEMORANDUM FINDINGS OF FACT AND OPINION                        

               MARVEL, Judge:  Respondent determined the following                    
          deficiencies and additions to tax with respect to petitioner’s              
          Federal income taxes:1                                                      


               1All section references are to the Internal Revenue Code in            
          effect for the years in issue, and all Rule references are to the           
          Tax Court Rules of Practice and Procedure.  Monetary amounts are            
          rounded to the nearest dollar.                                              





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