Michel L. Dixon - Page 1

                                 T.C. Memo. 1999-310                                  

                               UNITED STATES TAX COURT                                

                           MICHEL L. DIXON, Petitioner v.                             
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      

               Docket No. 2596-98.                Filed September 21, 1999.           

               Michel L. Dixon, pro se.                                               
               Marshall R. Jones, for respondent.                                     

                       MEMORANDUM FINDINGS OF FACT AND OPINION                        

               CARLUZZO, Special Trial Judge:  Respondent determined a                
          $2,339 deficiency in petitioner's 1993 Federal income tax, and an           
          addition to tax in the amount of $100 under section 6651(a)(1).1            
          In the petition, petitioner disputes the entire amount of the               

               1Section references are to the Internal Revenue Code of                
          1986, as amended and in effect for 1993.                                    

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