James Anthony Johnson - Page 2




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               1.   Whether petitioner had a capital gain of $71,001 on the           
          sale of his personal residence in 1994.  We hold that he did.               
               2.   Whether petitioner had unreported dividend income of              
          $796 from Kemper Clearing Corp. in 1994.  We hold that he did.              
               3.   Whether petitioner is liable for an addition to tax               
          under section 6651(a)(1) for failure to file a timely income tax            
          return for 1994.  We hold that he is.                                       
               4.   Whether petitioner is the taxpayer named in the notice            
          of deficiency.  We hold that he is.                                         
               5.   Whether petitioner's constitutional arguments have                
          merit.  We hold that they do not.                                           
               Section references are to the Internal Revenue Code in                 
          effect during the year in issue.  Unless otherwise indicated,               
          Rule references are to the Tax Court Rules of Practice and                  
          Procedure.                                                                  
                                  FINDINGS OF FACT                                    
          A.   Petitioner                                                             
               Petitioner lived in Arizona when he filed the petition and             
          amended petition in this case.                                              
               1.   Sale of Petitioner's Residence                                    
               Petitioner and Barbara A. Ploe (Ploe) bought 4 acres of land           
          at 3545 Sierra Lane in Yavapai County, Arizona, the deed for                
          which was recorded on January 31, 1985.  He and Ploe were not               
          married at that time.  Petitioner personally built a 4,000                  






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