Gregg Chernik - Page 1

                                 T.C. Memo. 1999-313                                  

                               UNITED STATES TAX COURT                                

                            GREGG CHERNIK, Petitioner v.                              
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      

               Docket No. 5244-97.             Filed September 23, 1999.              

               Gregg Chernik, pro se.                                                 
               Nancy C. McCurley and Ronald M. Rosen, for respondent.                 

                       MEMORANDUM FINDINGS OF FACT AND OPINION                        

               MARVEL, Judge:  Respondent determined a deficiency of                  
          $16,976 in petitioner's 1994 Federal income tax, and an accuracy-           
          related penalty of $2,753 under section 6662(a)1.                           

               1All section references are to the Internal Revenue Code in            
          effect for the year in issue, and all Rule references are to the            
          Tax Court Rules of Practice and Procedure.  Monetary amounts are            
          rounded to the nearest dollar.                                              

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