Jeffrey Thomas Kearney - Page 1

















                                 T.C. Memo. 1999-12                                   


                               UNITED STATES TAX COURT                                


                        JEFFREY THOMAS KEARNEY, Petitioner v.                         
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      


               Docket No. 18672-97.                Filed January 25, 1999.            

               Jeffrey Thomas Kearney, pro se.                                        
               Steven W. LaBounty, for respondent.                                    


                                 MEMORANDUM OPINION                                   

               RUWE, Judge:  Respondent determined a deficiency in                    
          petitioner's Federal income tax and additions to tax as follows:            

                 Additions to Tax                                                     
          Year    Deficiency    Sec. 6651(a)(1)    Sec. 66541                         
          1995     $17,524          $3,630            $769                            
               1Respondent conceded that the addition to tax under sec.               
          6654 does not apply.                                                        




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