Zabetti A. Pappas - Page 1

















                                 T.C. Memo. 2002-127                                  


                               UNITED STATES TAX COURT                                


                          ZABETTI A. PAPPAS, Petitioner v.                            
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      


               Docket No. 24593-95.             Filed May 23, 2002.                   


               Zabetti A. Pappas, pro se.                                             
               Lyle B. Press and David A. Williams, for respondent.                   


                       MEMORANDUM FINDINGS OF FACT AND OPINION                        

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











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