Richard E. Cramer - Page 1

                                 T.C. Memo. 2000-229                                  

                               UNITED STATES TAX COURT                                

                          RICHARD E. CRAMER, Petitioner v.                            
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      

               Docket No. 8605-99.                     Filed July 31, 2000.           

               Richard E. Cramer, pro se.                                             
               Fred E. Green, Jr., for respondent.                                    

                                 MEMORANDUM OPINION                                   

               COUVILLION, Special Trial Judge: Respondent determined a               
          deficiency of $9,366 in Federal income tax and an accuracy-                 
          related penalty of $437.20 under section 6662(a) with respect to            
          petitioner's 1996 tax year.1                                                
               The issues for decision are:  (1) Whether petitioner's show            

               1    Unless otherwise indicated, section references are to             
          the Internal Revenue Code in effect for the year at issue.                  

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