Joseph Tamberella - Page 1

                                 T.C. Memo. 2004-47                                   

                               UNITED STATES TAX COURT                                

                          JOSEPH TAMBERELLA, Petitioner v.                            
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      

               Docket No. 13879-01.             Filed March 3, 2004.                  

               Elizabeth Ann Maresca, Tatia Barnes, and Yael Neiman, for              
               William C. Bogardus, for respondent.                                   

                                 MEMORANDUM OPINION                                   

               PAJAK, Special Trial Judge:  Respondent determined a                   
          deficiency of $26,589 in petitioner’s 1997 Federal income tax,              
          together with an addition to tax of $6,714.89 under section                 
          6651(a)(1), and an accuracy-related penalty of $5,371.80 under              
          section 6662(a).  Unless otherwise indicated, section references            
          are to the Internal Revenue Code in effect for the year in issue.           

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