Eleazar C. Flores, Jr. - Page 1

















          T.C. Memo. 1999-393                                                          


                               UNITED STATES TAX COURT                                 


                        ELEAZAR C. FLORES, JR., Petitioner v.                          
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                       


               Docket No.  10176-98.            Filed December 3, 1999.                


               Richard B. Gould, for petitioner.                                       
               Gordon P. Sanz, for respondent.                                         


                                  MEMORANDUM OPINION                                   

               JACOBS, Judge:  Respondent determined a $34,534 deficiency in           
          petitioner's 1993 Federal income tax and a $6,503 accuracy-related           
          penalty pursuant to section 6662(a).                                         
               Following concessions, the issues remaining for decision are:           
          (1) Whether petitioner had $99,880 of unreported income for 1993;            





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