Barry L. Moore - Page 1
















                                 T.C. Memo. 2001-305                                  


                               UNITED STATES TAX COURT                                


                            BARRY L. MOORE, Petitioner v.                             
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      


               Docket No. 11675-00L.               Filed November 27, 2001.           


               E. Kenneth Wall, for petitioner.                                       
               Taylor Cortright, for respondent.                                      


                                 MEMORANDUM OPINION                                   


               ARMEN, Special Trial Judge:  This matter is before the Court           
          on respondent's Motion for Partial Summary Judgment, as                     
          supplemented, filed pursuant to Rule 121.1  Respondent contends             


               1  All Rule references are to the Tax Court Rules of                   
          Practice and Procedure, and all section references are to the               
          Internal Revenue Code, as amended.                                          




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