Pennel Phlander Irwin - Page 1

                                         T.C. Memo. 1996-490                                              


                                      UNITED STATES TAX COURT                                             


                              PENNEL PHLANDER IRWIN, Petitioner v.                                        
                         COMMISSIONER OF INTERNAL REVENUE, Respondent                                     


                  Docket No.  23534-94.                Filed October 30, 1996.                            


                  Pennel Phlander Irwin, pro se.                                                          
                  Daniel J. Parent, for respondent.                                                       


                            MEMORANDUM FINDINGS OF FACT AND OPINION                                       


                  PANUTHOS, Chief Special Trial Judge:  This case was heard                               
            pursuant to the provisions of section 7443A(b)(3) and Rules 180,                              
            181, and 182.1  Respondent determined deficiencies inpetitioner's                             
            Federal income taxes, and accuracy-related penalties as follows:                              

            1  All section references are to the Internal Revenue Code                                    
            as amended, unless otherwise indicated.  All Rule references are                              
            to the Tax Court Rules of Practice and Procedure.                                             


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