Bradley K. Morrison - Page 1

                                 T.C. Memo. 2005-53                                   


                               UNITED STATES TAX COURT                                


                         BRADLEY K. MORRISON, Petitioner v.                           
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      


               Docket No. 18140-03.            Filed March 23, 2005.                  

               William E. Taggart, Jr., for petitioner.                               
               Patricia Montero, for respondent.                                      


                       MEMORANDUM FINDINGS OF FACT AND OPINION                        

               VASQUEZ, Judge: Respondent determined the following                    
          deficiencies in and accuracy-related penalty on petitioner’s                
          Federal income taxes:1                                                      





               1  All amounts are rounded to the nearest dollar.                      




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