Oscar Hughes, Jr. - Page 1

                                 T.C. Memo. 2000-143                                  

                               UNITED STATES TAX COURT                                

                          OSCAR HUGHES, JR., Petitioner v.                            
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      

               Docket No. 4752-98.                    Filed April 20, 2000.           

               Russell Brown, for petitioner.                                         
               J. Craig Young, for respondent.                                        

                       MEMORANDUM FINDINGS OF FACT AND OPINION                        
               CARLUZZO, Special Trial Judge:  Respondent determined                  
          deficiencies of $3,759 and $4,187 in petitioner's 1995 and 1996             
          Federal income taxes, respectively.  Unless otherwise indicated,            
          section references are to the Internal Revenue Code in effect for           
          the years in issue.  Rule references are to the Tax Court Rules             
          of Practice and Procedure.                                                  

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