Ross M. Muir - Page 1
















                                       T.C. Memo. 2000-304                                             


                                     UNITED STATES TAX COURT                                           


                                   ROSS M. MUIR, Petitioner v.                                         
                        COMMISSIONER OF INTERNAL REVENUE, Respondent                                   


                  Docket No. 7721-88.                Filed September 26, 2000.                         

                  Ross M. Muir, pro se.                                                                
                  Tracy Anagnost Martinez, for respondent.                                             


                                        MEMORANDUM OPINION                                             

                  PARR, Judge:  Respondent determined deficiencies in, and                             
            additions to, petitioner's Federal income tax as follows:                                  
                                                 Additions to Tax                                      
            Year        Deficiency              Sec. 6653(a)(1)         Sec. 6653(a)(2)                
            1980        $86,844.34              $4,342.00                     --                       
            1981        334.74                        16.73                      1                     
                  1 50 percent of the interest due on $334.74.                                         







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