Lee R. Stevens - Page 1

                                 T.C. Memo. 1996-250                                  


                               UNITED STATES TAX COURT                                


                            LEE R. STEVENS, Petitioner v.                             
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      


               Docket No. 21524-93.                    Filed May 30, 1996.            


               Lee R. Stevens, pro se.                                                
               Charles M. Ruchelman, for respondent.                                  


                       MEMORANDUM FINDINGS OF FACT AND OPINION                        

               JACOBS, Judge: Respondent determined the following                     
          deficiencies in, and additions to, petitioner’s Federal income              
          taxes:                                                                      
                  Additions to Tax                                                    
          Year          Deficiency     Sec. 6651(a)       Sec. 6654(a)                
          1989          $10,251         $441.75               ---                     
          1990           10,204          603.50              $101.83                  




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