T.C. Memo. 1996-42                                   
                               UNITED STATES TAX COURT                                
                             JERRY SILVER, Petitioner v.                              
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      
               Docket No. 2057-94.        Filed February 6, 1996.                     
               Jerry Silver, pro se.                                                  
               Alan R. Peregoy, for respondent.                                       
                       MEMORANDUM FINDINGS OF FACT AND OPINION                        
               WRIGHT, Judge:  Respondent determined a deficiency in                  
          petitioner’s Federal income tax for taxable year 1989 in the                
          amount of $8,834.  Respondent further determined that petitioner            
          is liable for additions to tax pursuant to sections 6651(a)1 and            
               1Unless otherwise indicated, all section references are to             
                                                             (continued...)           
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