                           T.C. Memo. 1998-258



                         UNITED STATES TAX COURT



                 JIMMIE R. VALENTINE, Petitioner v.
            COMMISSIONER OF INTERNAL REVENUE, Respondent



       Docket No. 12920-97.                        Filed July 14, 1998.



       Jimmie R. Valentine, pro se.

       Eric D. Swenson, for respondent.



                           MEMORANDUM OPINION

       CHIECHI, Judge:    Respondent determined the following

deficiencies in, and additions to, petitioner's Federal income

tax:
                                  - 2 -

                                      Additions to Tax
Year          Deficiency      Sec. 6651(a)(1)1      Sec. 6654

1990            $20,709             $5,177            $1,356
1991             19,711              4,928             1,126
1992              8,188              2,047               357
1993              4,940              1,235               207
1994              4,651              1,163               241

       We must decide whether the determinations in the notices of

deficiency (notices) that respondent issued to petitioner should

be sustained.      We hold that they should.

       Petitioner did not comply with the Court's Standing Pretrial

Order and did not cooperate with respondent in preparing this

case for trial and/or attempting to settle it.       Consequently,

none of the facts has been stipulated.       However, on March 21,

1998, respondent filed a request for admissions with the Court, a

copy of which respondent had served on petitioner on February 25,

1998.      Petitioner did not file any response to that request for

admissions.      As a result, each matter set forth therein,

including the following, is deemed admitted.       Rule 90(c);

Marshall v. Commissioner, 85 T.C. 267, 272 (1985).

       Petitioner resided in San Diego, California, at the time he

filed the petition.

       Petitioner, who was born on October 10, 1928, and who was

throughout the years at issue a practicing medical doctor, did



       1
        All section references are to the Internal Revenue Code
in effect for the years at issue. All Rule references are to the
Tax Court Rules of Practice and Procedure.
                               - 3 -

not file a Federal income tax return for any of the years at

issue.

     During the years at issue, petitioner conducted business

under the name J.R. Valentine Lab.

     During 1990, petitioner received nonemployee compensation

from the payors and in the amounts indicated:

          Payor                           Amount

Calif. State Dept. of Health              $1,880
Calif. State Dept. of Health              15,520
Transamerica Occidental Life Ins. Co.     33,723
John Hancock Mutual Life Ins. Co.          1,105
Union Labor Life Ins. Co.                    723
Prudential Insurance Co.                     736
Govt. Employees Hospital                     826
Transamerica Occidental Life Ins. Co.      5,797
San Diego City Schools                     1,695
San Diego Laborers' H&W Fund                 976
                               Total      62,981


Of the foregoing aggregate amount of nonemployee compensation

that petitioner received during 1990, $7,677 was paid to J.R.

Valentine Lab.

     During 1991, petitioner received $4 in interest income from

Union Bank.   During that year, petitioner also received

nonemployee compensation from the payors and in the amounts

indicated:
                              - 4 -

          Payor                          Amount

Calif. State Dept. of Health             $2,660
Calif. State Dept. of Health             20,046
Transamerica Occidental Life Ins. Co.    25,855
Union Labor Life Ins. Co.                   636
Prudential Insurance Co.                  1,332
Transamerica Occidental Life Ins. Co.     7,839
Partners Health Plan                        828
San Diego City Schools                      813
                               Total     60,009

Of the foregoing aggregate amount of nonemployee compensation

that petitioner received during 1991, $10,499 was paid to J.R.

Valentine Lab.

     During 1992, petitioner received nonemployee compensation

from the payors and in the amounts indicated:

          Payor                          Amount

Comanche Oil & Gas Corp.                 $2,150
Calif. State Dept. of Health             11,392
Transamerica Occidental Life Ins. Co.     7,327
Prudential Insurance Co.                    958
Aetna Health Plan                         1,421
Transamerica Occidental Life Ins. Co.     6,650
San Diego City Schools                    1,640
                               Total     31,538


Of the foregoing aggregate amount of nonemployee compensation

that petitioner received during 1992, $6,650 was paid to J.R.

Valentine Lab.

     During 1993, petitioner received nonemployee compensation

from the payors and in the amounts indicated:

          Payor                          Amount

Calif. State Dept. of Health             $8,964
Comanche Oil & Gas Corp.                  1,812
Transamerica Occidental Life Ins. Co.     7,228
                               Total     18,004
                              - 5 -

During that year, petitioner also received a taxable retirement

annuity distribution in the amount of $5,256 and $34 in interest

income from Great Western Bank.

     During 1994, petitioner received nonemployee compensation

from Transamerica Occidental Life Insurance Company in the amount

of $16,754, a taxable retirement annuity distribution in the

amount of $2,883, and $24 in interest income.

     None of the foregoing amounts of income that petitioner

received during the years at issue was included in any Federal

income tax return that he filed.   All compensation paid to J.R.

Valentine Lab during those years should have been reported by

petitioner as Schedule C income.   Petitioner received no income

from nontaxable sources during any of the years at issue.

     Petitioner's personal living expenses for 1994 were at least

$21,250.

     Petitioner is not entitled for any of the years at issue to

a dependency exemption for any person other than himself.

     Petitioner is entitled to the filing status of single for

each of the years at issue.

     On or about May 1, 1991, the Internal Revenue Service

received a check in the amount of $8,500 from petitioner that was

dated April 15, 1991.

     Petitioner has the burden of showing error in the

determinations of respondent in the notices.    Rule 142(a); Welch

v. Helvering, 290 U.S. 111, 115 (1933).
                                 - 6 -

     Based on the deemed admissions in this case, and

petitioner's failure to establish facts at trial showing that he

is entitled to any deductions or exemptions other than those

allowed in the notices, we find that petitioner has failed to

show error in any of the determinations of respondent in those

notices.   Accordingly, we sustain those determinations.

     To reflect the foregoing,



                                         Decision will be entered

                                  for respondent.
