Restore, Inc. - Page 1

                                 T.C. Memo. 1997-571                                  


                               UNITED STATES TAX COURT                                


                            RESTORE, INC., Petitioner v.                              
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      


               Docket No. 8508-96.               Filed December 29, 1997.             


               Glen A. Stankee, for petitioner.                                       
               Sergio Garcia-Pages, for respondent.                                   


                       MEMORANDUM FINDINGS OF FACT AND OPINION                        

               RUWE, Judge:  Respondent determined deficiencies in                    
          petitioner's Federal income taxes and accuracy-related penalties            
          as follows:                                                                 
          Accuracy-related Penalty                                                    
          Year          Deficiency             Sec. 6662(a)                           
                                                                                     
          1991           $81,451                 $16,290                              
          1992           714,424                 142,885                              
          1993           477,936                  95,587                              





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