Charles M. Worthley - Page 1

                                 T.C. Memo. 1997-419                                   


                               UNITED STATES TAX COURT                                 


                          CHARLES M. WORTHLEY, Petitioner v.                           
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                       


               Docket No. 2612-94.                Filed September 22, 1997.            


               Charles M. Worthley, pro se.                                            
               Gary S. Gross, for respondent.                                          


                       MEMORANDUM FINDINGS OF FACT AND OPINION                         

               FOLEY, Judge:  Respondent determined the following                      
          deficiency and additions to tax relating to petitioner's Federal             
          income taxes:                                                                
                                                   Additions to Tax                    
          Year           Deficiency           Sec. 6653(b)   Sec. 6654                 
          1979           --                   $20,605        --                        
          1980           $38,636              108,414        $2,277                    




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