David and Theresa Smeton - Page 1
















                                 T.C. Memo. 2002-140                                  


                               UNITED STATES TAX COURT                                


                      DAVID AND THERESA SMETON, Petitioners v.                        
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      


          Docket No. 4671-01L.            Filed June 3, 2002.                         

               David and Theresa Smeton, pro sese.                                    
               Wendy S. Harris and Sheara L. Gelman, for respondent.                  


                                 MEMORANDUM OPINION                                   

               ARMEN, Special Trial Judge:  This matter is before the Court           
          on respondent’s Motion For Summary Judgment And To Impose A                 
          Penalty Under I.R.C. Section 6673, filed pursuant to Rule 121.1             
          Respondent contends that there is no dispute as to any material             


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




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