Albert L. Barcroft - Page 1

                                  T.C. Memo. 1997-5                                   

                               UNITED STATES TAX COURT                                

                          ALBERT L. BARCROFT, Petitioner v.                           
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      

               Docket No. 21515-95.                  Filed January 2, 1997.           

               Albert L. Barcroft, pro se.                                            
               Candace M. Williams, for respondent.                                   

                                 MEMORANDUM OPINION                                   
               CHIECHI, Judge:  Respondent determined the following defi-             
          ciencies in, and additions to, petitioner's Federal income tax:             
                                           Additions to Tax                           
                                           Section      Section                       
                    Year    Deficiency     6651(a)1     6654(a)                       
                    1992     $40,235       $10,059      $1,754                        
                    1993     42,751        10,688       1,792                         

          1  All section references are to the Internal Revenue Code in               
          effect for the years at issue.  All Rule references are to the              
          Tax Court Rules of Practice and Procedure.                                  

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