Franklin Earl, Kish - Page 1

                                 T.C. Memo. 1998-16                                   


                               UNITED STATES TAX COURT                                


                         Franklin Earl, Kish, Petitioner v.                           
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      


               Docket No. 27493-96.                Filed January 13, 1998.            


               Franklin Earl, Kish, pro se.                                           
               Eric R. Skinner, for respondent.                                       


                       MEMORANDUM FINDINGS OF FACT AND OPINION                        

               LARO, Judge:  Franklin Earl, Kish petitioned the Court to              
          redetermine respondent's determination of deficiencies in and               
          additions to his 1992 through 1994 Federal income taxes.                    
          Respondent determined the following deficiencies and additions              
          thereto:                                                                    






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