Michael Buchsbaum - Page 1
















                                 T.C. Memo. 2002-138                                  


                               UNITED STATES TAX COURT                                


                          MICHAEL BUCHSBAUM, Petitioner v.                            
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      


               Docket No. 5379-98.                Filed May 31, 2002.                 


               Michael Buchsbaum, pro se.                                             
               Ric D. Hulshuff and Lorraine Wu, for respondent.                       


                       MEMORANDUM FINDINGS OF FACT AND OPINION                        

               COLVIN, Judge:  Respondent determined deficiencies in                  
          petitioner’s Federal income taxes and additions to tax as                   
          follows:                                                                    











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