T.C. Memo. 2000-158                                             
                                     UNITED STATES TAX COURT                                           
                              RANDOLPH JOHN BEALE, Petitioner v.                                       
                        COMMISSIONER OF INTERNAL REVENUE, Respondent                                   
                  Docket No. 18290-98.                     Filed May 17, 2000.                         
                  Randolph John Beale, pro se.                                                         
                  Felicia L. Branch, for respondent.                                                   
                           MEMORANDUM FINDINGS OF FACT AND OPINION                                     
                  PARR, Judge:  Respondent determined deficiencies in and                              
            additions to petitioner's Federal income taxes as follows:                                 
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