Richard D. Nelson - Page 1















                                       T.C. Memo. 2000-212                                             


                                     UNITED STATES TAX COURT                                           


                                RICHARD D. NELSON, Petitioner v.                                       
                        COMMISSIONER OF INTERNAL REVENUE, Respondent                                   


                  Docket No. 14125-98.                    Filed July 11, 2000.                         


                  Stanley Hagendorf and Wayne Hagendorf, for petitioner.                               
                  William R. McCants, for respondent.                                                  


                           MEMORANDUM FINDINGS OF FACT AND OPINION                                     
                  GERBER, Judge:  Respondent determined deficiencies in                                
            petitioner’s Federal income tax and accuracy-related penalties                             
            under section 66621 for the 1991, 1992, and 1993 taxable years as                          
            follows:                                                                                   


                  1 Unless otherwise indicated, section references are to the                          
            Internal Revenue Code in effect for the taxable years under                                
            consideration.  Rule references are to the Tax Court’s Rules of                            
            Practice and Procedure.                                                                    




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