T.C. Memo. 1997-215                                  
                               UNITED STATES TAX COURT                                
                        JOE NATHAN BRYANT, JR., Petitioner v.                         
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      
               Docket No. 12420-95.                      Filed May 7, 1997.           
               Joe Nathan Bryant, Jr., pro se.                                        
               Horace Crump, for respondent.                                          
                                 MEMORANDUM OPINION                                   
               K�RNER, Judge:  Respondent determined deficiencies in and              
          penalties on petitioner's Federal income taxes for the years and            
          in the amounts as follows:                                                  
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