Kevin R. Johnston - Page 1





                                                                                     









                                 T.C. Memo. 2000-315                                  


                               UNITED STATES TAX COURT                                


                          KEVIN R. JOHNSTON, Petitioner v.                            
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      


               Docket No. 3699-99.                   Filed October 6, 2000.           


               Kevin R. Johnston, pro se.                                             
               Sherri S. Wilder, Nicholas J. Richards, and Miles D.                   
          Friedman, for respondent.                                                   


                                 MEMORANDUM OPINION                                   

               BEGHE, Judge:  Respondent determined a deficiency of $34,541           
          in petitioner's Federal income and self-employment tax for 1993.            
          Respondent also determined additions to tax under section                   









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