William A. Egan - Page 1

                                 T.C. Memo. 2005-234                                  

                               UNITED STATES TAX COURT                                

                           WILLIAM A. EGAN, Petitioner v.                             
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      

               Docket No. 4568-04.             Filed October 5, 2005.                 

               Peter B. Tiede, for petitioner.                                        
               Allison O. Woodbury, for respondent.                                   

                       MEMORANDUM FINDINGS OF FACT AND OPINION                        

               KROUPA, Judge:  Respondent determined a $30,618 deficiency             
          in petitioner’s Federal income tax for 1998 and that petitioner             
          was liable for a $5,789 accuracy-related penalty for substantial            
          understatement under section 6662(a).1  After concessions,2 we              

               1All section references are to the Internal Revenue Code in            
          effect for the year at issue, and all Rule references are to the            
          Tax Court Rules of Practice and Procedure, unless otherwise                 
               2Petitioner conceded respondent’s disallowance of                      

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