Kenneth W. Frische - Page 1
















                                 T.C. Memo. 2000-237                                  


                               UNITED STATES TAX COURT                                


                          KENNETH W. FRISCHE, Petitioner v.                           
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      

               Docket No. 8919-98.                    Filed August 4, 2000.           

               Kenneth W. Frische, pro se.                                            
               Fred E. Green, Jr., for respondent.                                    


                                 MEMORANDUM OPINION                                   

               COUVILLION, Special Trial Judge:  Respondent determined                
          deficiencies of $758, $1,823, and $1,862 in Federal income taxes,           
          respectively, for petitioner's 1994, 1995, and 1996 tax years and           
          the accuracy-related penalty under section 6662(a)1 in the                  
          amounts of $365 and $372, respectively, for 1995 and 1996.                  


               1    Unless otherwise indicated, section references are to             
          the Internal Revenue Code in effect for the years at issue.                 




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