Charles A. McGee - Page 1















                                       T.C. Memo. 2000-308                                             


                                     UNITED STATES TAX COURT                                           


                                CHARLES A. MCGEE, Petitioner v.                                        
                        COMMISSIONER OF INTERNAL REVENUE, Respondent                                   


                  Docket Nos. 9302-97, 5434-98.             Filed September 28, 2000.                  


                  Charles A. McGee, pro se.                                                            
                  Marshall R. Jones and Shuford A. Tucker, Jr., for                                    
            respondent.                                                                                


                           MEMORANDUM FINDINGS OF FACT AND OPINION                                     
                  GERBER, Judge:  In notices of deficiency addressed to                                
            petitioner, respondent determined deficiencies in and additions                            
            to Federal income tax as follows:1                                                         




                  1 Respondent seeks additions to tax in amounts greater than                          
            those set forth in the notices of deficiency under sec. 6214(a).                           




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