Chester J. Janas - Page 1

                                         T.C. Memo. 1998-160                                              


                                      UNITED STATES TAX COURT                                             


                                 CHESTER J. JANAS, Petitioner v.                                          
                         COMMISSIONER OF INTERNAL REVENUE, Respondent                                     


                  Docket No. 27010-96.              Filed May 4, 1998.                                    


                  Chester J. Janas, pro se.                                                               
                  David Choi and Victoria Crosley, for respondent.                                        

                                         MEMORANDUM OPINION                                               

                  FOLEY, Judge:  Respondent determined the following                                      
            deficiencies in and additions to petitioner's Federal income                                  
            taxes:                                                                                        
            Additions to Tax                                                                              
            Year         Deficiency      Sec. 6651(a)(1)     Sec. 6654                                    
            1993          $19,032             $2,006           $636                                       
            1994           19,377              3,869            998                                       





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