Harold Pottorf - Page 1
















                                 T.C. Memo. 1999-107                                  


                               UNITED STATES TAX COURT                                


                            HAROLD POTTORF, Petitioner v.                             
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      


               Docket No. 19636-95.                   Filed April 1, 1999.            


               Harold Pottorf, pro se.                                                
               Michael L. Bowman, for respondent.                                     


                                 MEMORANDUM OPINION                                   
               GERBER, Judge:  Respondent determined deficiencies in income           
          tax and additions to tax for petitioner’s 1983 through 1987                 
          taxable years as follows:                                                   











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