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                               UNITED STATES TAX COURT                                


                            MICHAEL GRAHAM, Petitioner v.                             
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      


               Docket No. 18341-99.                 Filed January 24, 2002.           

               Andrew G. Shebay III and Robert B. Higgs, for petitioner.              
               Shelly T. Van Doran and Ronald B. Weinstock, for respondent.           


                       MEMORANDUM FINDINGS OF FACT AND OPINION                        

               FOLEY, Judge:  By notice dated September 8, 1999, respondent           
          determined deficiencies in, and a penalty relating to,                      
          petitioner’s Federal excise taxes as follows:

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