Forest R. Preston - Page 1

















                                 T.C. Memo. 1999-49                                   


                               UNITED STATES TAX COURT                                


                          FOREST R. PRESTON, Petitioner v.                            
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      


               Docket No.  19597-97.              Filed February 23, 1999.            


               Robert R. Lomax, for petitioner.                                       
               Eric B. Jorgensen, for respondent.                                     


                                 MEMORANDUM OPINION                                   

               LARO, Judge:  The parties submitted this case to the Court             
          without trial.  See Rule 122.  Petitioner petitioned the Court to           
          redetermine deficiencies in his 1992, 1993, and 1994 Federal                
          income tax and an accuracy-related penalty for 1994 under section           
          6662(a).  Following concessions, the only issue left to decide is           






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