Steven Carl Akerson - Page 1

                                        T.C. Memo. 1998-129                                              

                                      UNITED STATES TAX COURT                                            

                               STEVEN CARL AKERSON, Petitioner v.                                        
                         COMMISSIONER OF INTERNAL REVENUE, Respondent                                    

                  Docket No. 6784-94.                     Filed April 6, 1998.                           

                      Held:  P's resort activity constituted an activity                                 
                  engaged in for profit; sec. 183(a), I.R.C., not                                        
                      Held, further:  Sec. 6662(a), I.R.C., accuracy-                                    
                  related penalties not applicable.                                                      

                  Steven Carl Akerson, pro se.                                                           
                  Emile L. Herbert III, for respondent.                                                  

                            MEMORANDUM FINDINGS OF FACT AND OPINION                                      

                  HALPERN, Judge:  By notice of deficiency dated December 3,                             
            1993, respondent determined deficiencies and penalties against                               
            petitioner as follows:                                                                       

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