James E. Brown - Page 1

                                 T.C. Memo. 1997-567                                  


                               UNITED STATES TAX COURT                                


                            JAMES E. BROWN, Petitioner v.                             
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      


               Docket No. 10823-95.             Filed December 23, 1997.              


               James E. Brown, pro se.                                                
               Rebecca Dance Harris, for respondent.                                  


                                 MEMORANDUM OPINION                                   

               PARR, Judge:   Respondent determined deficiencies in, an               
          addition to, and a penalty on, petitioner's Federal income taxes            
          as follows:                                                                 
                                        Additions to Tax    Penalties                 
          Year           Deficiency           Sec. 6651        Sec. 6662              
          1990           $44,086             $3,799         $330                      
          1991           $26,406             --             --                        





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