John S. Fagan - Page 1

          T.C. Memo. 2001-222                                                         

                               UNITED STATES TAX COURT                                

                            JOHN S. FAGAN, Petitioner v.                              
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      

               Docket No. 820-98.             Filed August 14, 2001.                  

               Dan S. Maccabee, for petitioner.                                       
               David R. Jojola and Angelique Neal, for respondent.                    

                                 MEMORANDUM OPINION                                   
               PAJAK, Special Trial Judge: This matter is before the Court            
          on respondent’s motion for partial summary judgment.                        
               For the year 1987, respondent determined a deficiency in               
          petitioner's Federal income tax in the amount of $370,360 and               
          additions to tax under section 6653(b)(1)(A) in the amount of               
          $277,770, under section 6653(b)(1)(B) in an amount to be                    

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