Vincent Michael Coomes - Page 1

                                 T.C. Memo. 2004-182                                  



                               UNITED STATES TAX COURT                                


                        VINCENT MICHAEL COOMES, Petitioner v.                         
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      


               Docket No. 8544-03.              Filed August 10, 2004.                

               Vincent Michael Coomes, pro se.                                        
               Richard J. Hassebrock, for respondent.                                 


                       MEMORANDUM FINDINGS OF FACT AND OPINION                        

               GOEKE, Judge:  Respondent determined deficiencies in                   
          petitioner’s 1993, 1994, 1995, 1996, 1997, and 1998 Federal                 
          income taxes and additions to tax as follows:                               











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