Emmanuel I. Nwachukwu - Page 1

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                                 T.C. Memo. 2000-27                                   


                               UNITED STATES TAX COURT                                


                        EMMANUEL I. NWACHUKWU, Petitioner v.                          
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      


               Docket No. 6797-98.           Filed January 21, 2000.                  


               Emmanuel I. Nwachukwu, pro se.                                         
               Wendy Abkin, for respondent.                                           


                       MEMORANDUM FINDINGS OF FACT AND OPINION                        

               PARR, Judge:  Respondent determined a deficiency of $9,421             
          and an accuracy-related penalty of $1,763 for petitioner's 1995             
          taxable year.