Clayton W. Plotkin - Page 1

                                 T.C. Memo. 2001-71                                   

                               UNITED STATES TAX COURT                                
                          CLAYTON W. PLOTKIN, Petitioner v.                           
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      

               Docket No. 13365-99.                   Filed March 23, 2001.           

               Wayne A. Smith, for petitioner.                                        
               Charles B. Burnett and J. Robert Cuatto, for respondent.               

                       MEMORANDUM FINDINGS OF FACT AND OPINION                        
               VASQUEZ, Judge:  Respondent determined a $12,188 deficiency            
          in petitioner’s 1994 Federal income tax as well as a $2,437.60              
          section 6662(a)1 accuracy-related penalty.  The first issue for             
          decision is whether the amount which petitioner received as a               

               1  Unless otherwise indicated, all section references are to           
          the Internal Revenue Code in effect for the year in issue, and              
          all Rule references are to the Tax Court Rules of Practice and              

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