Kenneth G. Schladweiler - Page 1
















                                 T.C. Memo. 2000-351                                  


                               UNITED STATES TAX COURT                                


                       KENNETH G. SCHLADWEILER, Petitioner v.                         
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      


               Docket No. 6167-98.                 Filed November 13, 2000.           


               Kenneth G. Schladweiler, pro se.                                       
               Blaine C. Holiday, for respondent.                                     


                                 MEMORANDUM OPINION                                   

               MARVEL, Judge:  Respondent determined the following                    
          deficiencies and accuracy-related penalties with respect to                 
          petitioner’s Federal income taxes:                                          










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