Robert C. Geib - Page 1
















                                  T.C. Memo. 2000-391                                   


                                UNITED STATES TAX COURT                                 


                            ROBERT C. GEIB, Petitioner v.                               
                     COMMISSIONER OF INTERNAL REVENUE, Respondent                       


               Docket No. 7109-98.            Filed December 28, 2000.                  

               Robert C. Geib, pro se.                                                  
               Mark A. Ericson and Laurence D. Ziegler, for respondent.                 


                                  MEMORANDUM OPINION                                    

               FOLEY, Judge:  By notice dated January 15, 1998, respondent              
          determined deficiencies in, and additions to, petitioner’s                    
          Federal excise taxes as follows:                                              











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