Robert B. Kemp, Jr. - Page 1

                                 T.C. Memo. 2004-153                                  

                               UNITED STATES TAX COURT                                

                         ROBERT B. KEMP, JR., Petitioner v.                           
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      

               Docket Nos. 5794-98, 143-00.     Filed June 28, 2004.                  

               John P. Konvalinka, for petitioner.                                    
               Monica D. Armstrong, for respondent.                                   

                       MEMORANDUM FINDINGS OF FACT AND OPINION                        

               FOLEY, Judge:  The issue for decision is whether petitioner            
          is liable for fraud penalties relating to 1991, 1992, and 1993.             
                                  FINDINGS OF FACT                                    
               In 1974, petitioner began operating Southeast Trust                    
          Investment Management (Southeast Trust), a sole proprietorship              

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