James A. Picard - Page 1

                                 T.C. Memo. 1997-320                                  


                               UNITED STATES TAX COURT                                


                           JAMES A. PICARD, Petitioner v.                             
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      


               Docket No.  2768-95.             Filed July 9, 1997.                   


               Martin J. Tierney and D. Dewey Watson, for petitioner.                 
               Kevin G. Croke, for respondent.                                        


                                 MEMORANDUM OPINION                                   

               GALE, Judge:  Respondent determined a deficiency of $3,169             
          in petitioner's 1992 Federal income tax and an addition to tax              
          pursuant to section 6651(a)1 of $782.25.  This case was submitted           

               1Unless otherwise noted, all section references are to the             
          Internal Revenue Code in effect for the year in issue, and all              
          Rule references are to the Tax Court Rules of Practice and                  
                                                             (continued...)           




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