Stephen D. Ruddel - Page 1

                                 T.C. Memo. 1996-125                                  


                               UNITED STATES TAX COURT                                


                          STEPHEN D. RUDDEL, Petitioner v.                            
                    COMMISSIONER OF  INTERNAL REVENUE, Respondent                     


               Docket No. 21262-94.          Filed March 13, 1996.                    

               Michael R. Fabrikant, for petitioner.                                  
               Bruce G. Warner, for respondent.                                       


                       MEMORANDUM FINDINGS OF FACT AND OPINION                        

               LARO, Judge:  Stephen D. Ruddel petitioned the Court to                
          redetermine respondent's determination of a $130,764 deficiency             
          in his 1987 Federal income tax and a $32,691 addition thereto               
          under section 6651(a)(1).  Respondent reflected this                        
          determination in a notice of deficiency issued to petitioner on             
          August 22, 1994.                                                            





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