Robert Lee McWilliams - Page 1

                                       T.C. Memo. 1995-454                                            



                                     UNITED STATES TAX COURT                                          


                             ROBERT LEE McWILLIAMS, Petitioner v.                                     
                       COMMISSIONER OF INTERNAL REVENUE, Respondent                                   


                  Docket No. 4651-92.                Filed September 26, 1995.                        


                  Stevan Douglas Looney,1 for petitioner.                                             
                  T. Richard Sealy III, for respondent.                                               


                           MEMORANDUM FINDINGS OF FACT AND OPINION                                    
                  PARR, Judge:  Respondent determined deficiencies in and                             
            additions to petitioner's Federal income taxes as follows:                                





            1                                                                                         
                  Petitioner was originally represented by Patricia Tucker, as                        
            evidenced by an entry of appearance filed with the Court on Sept.                         
            30, 1992.  Ms. Tucker's motion for leave to withdraw as counsel                           
            was granted on Sept. 30, 1993.                                                            




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