Stanley Joseph Jennings - Page 1
















                                 T.C. Memo. 2000-366                                  


                               UNITED STATES TAX COURT                                


                       STANLEY JOSEPH JENNINGS, Petitioner v.                         
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      


               Docket No. 8249-98.                  Filed December 4, 2000.           


               Stanley Joseph Jennings, pro se.                                       
               Robert D. Kaiser, for respondent.                                      


                       MEMORANDUM FINDINGS OF FACT AND OPINION                        

               COLVIN, Judge:  Respondent determined deficiencies in                  
          petitioner’s Federal income taxes of $4,982 for 1994, $4,314 for            
          1995, and $4,381 for 1996, and accuracy-related penalties under             
          section 6662(a) of $994.80 for 1994, $862.80 for 1995, and                  
          $876.20 for 1996.                                                           







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