Thomas B. Benham - Page 1

                                       T.C. Memo. 2000-165                                             

                                     UNITED STATES TAX COURT                                           

                                THOMAS B. BENHAM, Petitioner v.                                        
                        COMMISSIONER OF INTERNAL REVENUE, Respondent                                   

                  Docket No. 9703-98.                      Filed May 22, 2000.                         

                  Thomas B. Benham, pro se.                                                            
                  Clinton M. Fried, for respondent.                                                    

                           MEMORANDUM FINDINGS OF FACT AND OPINION                                     
                  DEAN, Special Trial Judge:  Respondent determined                                    
            deficiencies in petitioner's Federal income taxes of $6,409 for                            
            1994 and $1,596 for 1995 and an accuracy-related penalty under                             
            section 6662(a)1 of $1,282 for 1994.                                                       

                  1Unless otherwise indicated, section references are to the                           
            Internal Revenue Code in effect for the years at issue.  All Rule                          
            references are to the Tax Court Rules of Practice and Procedure.                           

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