James O. Jondahl - Page 1

                                                                                     









                                 T.C. Memo. 2005-55                                   


                               UNITED STATES TAX COURT                                


                           JAMES O. JONDAHL, Petitioner v.                            
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      


               Docket No. 13385-02.             Filed March 24, 2005.                 

               Jon J. Jensen, for petitioner.                                         
               Inga C. Plucinski, for respondent.                                     


                       MEMORANDUM FINDINGS OF FACT AND OPINION                        

               GOEKE, Judge:  Respondent determined deficiencies in                   
          petitioner’s 1990, 1991, 1992, and 1993 Federal income taxes of             
          $25,438, $2,883, $9,883, and $35,876, respectively.  Respondent             
          also determined fraud penalties under section 66631 for 1990,               


               1Unless otherwise indicated, all section references are to             
          the Internal Revenue Code as amended, and all Rule references are           
          to the Tax Court Rules of Practice and Procedure.                           




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