Leon Albert Landry - Page 1

                                       T.C. Memo. 1997-406                                            

                                     UNITED STATES TAX COURT                                          

                               LEON ALBERT LANDRY, Petitioner v.                                      
                        COMMISSIONER OF INTERNAL REVENUE, Respondent                                  

                  Docket No. 8347-96.               Filed September 15, 1997.                         

                  Leon Albert Landry, pro se.                                                         
                  Michele J. Gormley, for respondent.                                                 

                           MEMORANDUM FINDINGS OF FACT AND OPINION                                    

                  FOLEY, Judge:  Respondent determined a deficiency in                                
           petitioner's 1991 Federal income tax of $16,842 and additions to                           
           tax, pursuant to sections 6651(a)(1) and 6654, of $4,211 and                               
           $970, respectively.  Unless otherwise indicated, all section                               
           references are to the Internal Revenue Code in effect for the                              

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