George Maciel - Page 1

                                 T.C. Memo. 2004-28                                   


                               UNITED STATES TAX COURT                                


                            GEORGE MACIEL, Petitioner v.                              
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      


               Docket No. 7802-00.            Filed February 4, 2004.                 


               David M. Kirsch, for petitioner.                                       
               G. Michelle Ferreira and Charlotte A. Mitchell, for                    
          respondent.                                                                 


                       MEMORANDUM FINDINGS OF FACT AND OPINION                        

               RUWE, Judge:  Respondent determined deficiencies in                    
          petitioner’s Federal income taxes and penalties pursuant to                 
          section 66631 as follows:                                                   

               1Unless otherwise indicated, all section references are to             
                                                             (continued...)           





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