Solomon Mayer - Page 1















                                       T.C. Memo. 2000-295                                             


                                     UNITED STATES TAX COURT                                           


                                  SOLOMON MAYER, Petitioner v.                                         
                        COMMISSIONER OF INTERNAL REVENUE, Respondent                                   


                  Docket No. 23357-96.            Filed September 20, 2000.                            
            .                                                                                          

                  Jerome Kamerman, for petitioner.                                                     
                  Monica E. Koch, for respondent.                                                      


                           MEMORANDUM FINDINGS OF FACT AND OPINION                                     

                  SWIFT, Judge:  For the years in issue, respondent determined                         
            deficiencies in petitioner’s Federal income taxes and additions                            
            to tax as follows:                                                                         

                                          Additions to Tax                                            
            Year     Deficiency     Sec. 6651(a)(1)      Sec. 6654                                     
            1991              $34,838           $ 3,635           $  706                               
            1993              75,020            11,650         1,819                                   
            1994              83,520           13,775            2,677                                 




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