Nathan T. OLPIN - Page 1
















                                 T.C. Memo. 1999-426                                  


                               UNITED STATES TAX COURT                                


                           NATHAN T. OLPIN, Petitioner v.                             
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      


               Docket No. 10437-99.                Filed December 30, 1999.           


               W. Kevin Jackson, for petitioner.                                      
               Pamela J. Sewell, for respondent.                                      


                                 MEMORANDUM OPINION                                   


               DEAN, Special Trial Judge:  This case is before us on                  
          petitioner's motion for summary judgment and respondent's cross-            
          motion for summary judgment filed pursuant to Rule 121.  Unless             
          otherwise indicated, section references are to the Internal                 







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