Stephen Hayden - Page 1

                                 T.C. Memo. 2003-184                                  

                               UNITED STATES TAX COURT                                

                            STEPHEN HAYDEN, Petitioner v.                             
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      

               Docket No. 10441-01.              Filed June 24, 2003.                 

               Saul A. Bernick and Neal J. Shapiro, for petitioner.                   
               Helen H. Keuning, for respondent.                                      

                                 MEMORANDUM OPINION                                   

               JACOBS, Judge: Respondent determined deficiencies in                   
          petitioner’s Federal income tax and additions to tax under section          
          6651(a)(1)1 for 1997 and 1998 as follows:                                   

               1    All section references are to the Internal Revenue Code           
          in effect for the years at issue, and all Rule references are to            
          the Tax Court Rules of Practice and Procedure.                              

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