Donnie F. Schroeder - Page 1
















                                 T.C. Memo. 2002-211                                  


                               UNITED STATES TAX COURT                                


                         DONNIE F. SCHROEDER, Petitioner v.                           
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      


               Docket Nos. 7704-99, 5443-00.      Filed August 20, 2002.              

               Donnie F. Schroeder, pro se.                                           
               Paul K. Voelker, for respondent.                                       


                                 MEMORANDUM OPINION                                   

               PAJAK, Special Trial Judge:  In these consolidated cases,              
          respondent determined the following deficiencies, addition to               
          tax, and penalties in petitioner’s Federal income taxes:                    
                                                  Accuracy-related                    
                                   Addition to tax        penalty                     
          Year      Deficiency     Sec. 6651(a)(1)      Sec. 6662(a)                  
          1995      $5,479.00      $194.75             $1,095.80                      
          1996      $1,168.70      -0-                 $233.74                        





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