Stewart E. Fason and Jana K. Fason - Page 1

                                 T.C. Memo. 1996-138                                  


                               UNITED STATES TAX COURT                                


                 STEWART E. FASON AND JANA K. FASON, Petitioners v.                   
                   COMMISSIONER OF INTERNAL REVENUE, Respondent                       


               Docket No. 2731-95.                   Filed March 20, 1996.            


               Larry V. Bishins, for petitioner Jana K. Fason.                        
               Sergio Garcia-Pages, for respondent.                                   


                                 MEMORANDUM OPINION                                   
               PARR, Judge:  This case is presently before the Court on               
          petitioner Jana K. Fason’s motion for summary judgment filed                
          February 28, 1996, pursuant to Rule 121.1  Respondent has not               


          1    All Rule references are to the Tax Court Rules of Practice             
          and Procedure, and all section references are to the Internal               
          Revenue Code in effect for the taxable year in issue, unless                
          otherwise indicated.                                                        




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