Winston Knauss - Page 1

                                  T.C. Memo. 2005-6                                   


                               UNITED STATES TAX COURT                                


                            WINSTON KNAUSS, Petitioner v.                             
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      


               Docket Nos. 12878-01, 7328-02.     Filed January 18, 2005.             

               F. Pen Cosby, for petitioner.                                          
               Ronald T. Jordan and Angela J. Kennedy, for respondent.                


                       MEMORANDUM FINDINGS OF FACT AND OPINION                        

               GALE, Judge:  By notice of deficiency dated August 10, 2001,           
          respondent determined an income tax deficiency and fraud penalty            
          under section 6663(a)1 with regard to petitioner’s 1997 taxable             
          year.  By notice of deficiency dated January 23, 2002, respondent           


               1 Unless otherwise noted, 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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