Lon A. Bjornstad - Page 1
















                                 T.C. Memo. 2002-47                                   


                               UNITED STATES TAX COURT                                


                           LON A. BJORNSTAD, Petitioner v.                            
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      


               Docket No. 16291-99.              Filed February 20, 2002.             


               Lon A. Bjornstad, pro se.                                              
               James E. Schacht, for respondent.                                      


                       MEMORANDUM FINDINGS OF FACT AND OPINION                        
               GERBER, Judge:  Respondent determined deficiencies in                  
          petitioner’s income taxes and additions to tax for the taxable              
          years 1990, 1992, 1993, 1994, and 1995 as follows:                          
                                       Addition to Tax                               
               Year      Deficiency      Sec. 6651(a)(1)    Sec. 6654(a)              
               1990      $3,151              $157.55          $206.28                 
               1992      3,958               197.90           172.62                  
               1993      4,157               207.85    174.16                         
               1994      3,301               165.05    171.30                         
               1995      2,997               144.00    155.46                         




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