T.C. Memo. 1999-386                                   
                               UNITED STATES TAX COURT                                 
                            EDWIN A. HELWIG, Petitioner v.                             
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                       
               Docket No. 1069-98.                 Filed November 29, 1999.            
               Martin A. Shainbaum and David B. Porter, for petitioner.                
               Dale A. Zusi and Michael F. Steiner, for respondent.                    
                       MEMORANDUM FINDINGS OF FACT AND OPINION                         
               GERBER, Judge:  In a notice of deficiency addressed to                  
          petitioner and Barbara G. Helwig,1 respondent determined income              
          tax deficiencies as follows:                                                 
               1  Petitioner and Barbara G. Helwig filed a joint petition,             
          but Barbara G. Helwig’s cause of action was severed from that of             
          petitioner.                                                                  
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