Daniel Franklin Haines - Page 1
















                                  T.C. Memo. 2000-126                                    


                                UNITED STATES TAX COURT                                  


                         DANIEL FRANKLIN HAINES, Petitioner v.                           
                     COMMISSIONER OF INTERNAL REVENUE, Respondent                        


               Docket No. 4571-97.                  Filed April 10, 2000.                


               Daniel Franklin Haines, pro se.                                           
               Lisa M. Oshiro, for respondent.                                           


                        MEMORANDUM FINDINGS OF FACT AND OPINION                          

               RUWE, Judge:  Respondent determined deficiencies in                       
          petitioner’s Federal income taxes and additions to tax as                      
          follows:                                                                       











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