Gary Anders - Page 1

















                                 T.C. Memo. 1999-294                                  


                               UNITED STATES TAX COURT                                


                             GARY ANDERS, Petitioner v.                               
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      


               Docket No. 5329-97.                 Filed September 2, 1999.           


               Gary Anders, pro se.                                                   
               James R. Robb, for respondent.                                         


                                 MEMORANDUM OPINION                                   

               PARR, Judge:  Respondent determined deficiencies in, and               
          additions to, petitioner's Federal income taxes as follows:                 











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