Otelio S. Randall - Page 1

                                 T.C. Memo. 1997-351                                  

                               UNITED STATES TAX COURT                                

                          OTELIO S. RANDALL, Petitioner v.                            
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      

               Docket No. 19504-95.                    Filed July 30, 1997.           

               Towner Shields Leeper, John Edward Leeper, and Robert I.               
          White, for petitioner.                                                      
               Nancy Graml, for respondent.                                           

                       MEMORANDUM FINDINGS OF FACT AND OPINION                        
               CHIECHI, Judge:  Respondent determined the following defi-             
          ciencies in, and additions to, petitioner's Federal income tax:             
                                      Additions to Tax                                
                    Year Deficiency Sec. 6651(a)(1)1 Sec. 6654                        
                    1991    $68,440       $11,214        $2,228                       
                    1992    53,582        6,951          1,087                        

          1  All section references are to the Internal Revenue Code in               
          effect for the years at issue.  All Rule references are to the              
          Tax Court Rules of Practice and Procedure.                                  

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