Todd B. Guthrie - Page 1

                                 T.C. Memo. 2006-89                                   


                               UNITED STATES TAX COURT                                


                           TODD B. GUTHRIE, Petitioner v.                             
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      


               Docket No. 12148-05.            Filed May 1, 2006.                     


               Todd B. Guthrie, pro se.                                               
               David W. Sorensen, for respondent.                                     


                       MEMORANDUM FINDINGS OF FACT AND OPINION                        

               FOLEY, Judge:  By notice dated April 5, 2005, respondent               
          determined a deficiency in and additions to petitioner’s 2002               
          Federal income tax.  The issues for decision are whether                    









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