T.C. Memo. 1996-305                                  
                               UNITED STATES TAX COURT                                
                           JOHN VAN HEEMST, Petitioner v.                             
                   COMMISSIONER OF INTERNAL REVENUE, Respondent                       
               Docket Nos. 24252-93, 24253-93.1         Filed July 8, 1996.           
               John Van Heemst, pro se.                                               
               James F. Kearney, for respondent.                                      
                       MEMORANDUM FINDINGS OF FACT AND OPINION                        
               WELLS, Judge:  Respondent determined deficiencies in, and              
          additions to, petitioner's Federal income tax as follows:                   
          1                                                                           
               These cases were consolidated for purposes of trial,                   
          briefing, and opinion and will hereinafter be referred to as the            
          instant case.                                                               
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