Stanley I. Caplan - Page 1

                                        T.C. Memo. 1997-365                                              

                                      UNITED STATES TAX COURT                                            

                                STANLEY I. CAPLAN, Petitioner v.                                         
                         COMMISSIONER OF INTERNAL REVENUE, Respondent                                    

                  Docket No. 14899-94.                  Filed August 11, 1997.                           

                  Stanley I. Caplan, pro se.                                                             
                  Louise R. Forbes, for respondent.                                                      

                                         MEMORANDUM OPINION                                              

                  FOLEY, Judge:  Respondent determined a deficiency in                                   
            petitioner's 1991 Federal income tax of $24,022 and additions to                             
            tax, pursuant to sections 6651(a) and 6654(a), of $6,003 and                                 
            $1,380.82, respectively.  Unless otherwise indicated, all section                            
            references are to the Internal Revenue Code in effect for the                                

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