Charles Teslovich - Page 1

                                 T.C. Memo. 1996-551                                  


                               UNITED STATES TAX COURT                                


                          CHARLES TESLOVICH, Petitioner v.                            
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      


               Docket No. 7586-95.                 Filed December 19, 1996.           


               Charles Teslovich, pro se.                                             
               Frank A. Falvo, for respondent.                                        



                       MEMORANDUM FINDINGS OF FACT AND OPINION                        

               FOLEY, Judge:  By notice dated April 10, 1995, respondent              
          determined deficiencies in and additions to petitioner's Federal            
          income taxes as follows:                                                    








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