Gregory C. Welton - Page 1

                                 T.C. Memo. 1998-414                                  

                               UNITED STATES TAX COURT                                

                          GREGORY C. WELTON, Petitioner v.                            
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      

               Docket No. 5035-97.              Filed November 17, 1998.              

               Gregory C. Welton, pro se.                                             
               Steven L. Walker, for respondent.                                      

                                 MEMORANDUM OPINION                                   

               FOLEY, Judge:  In a notice of deficiency issued to Gregory             
          C. Welton on December 13, 1996, respondent determined a $53,692             
          deficiency in, and a $9,506 section 6662(a) penalty relating to,            
          Mr. Welton's 1994 Federal income tax.  All section references are           
          to the Internal Revenue Code in effect for the year in issue, and           

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