Kathryn D. Mills - Page 1

                                 T.C. Memo. 2004-164                                  


                               UNITED STATES TAX COURT                                


                           KATHRYN D. MILLS, Petitioner v.                            
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      


               Docket No. 18442-03L.            Filed July 13, 2004.                  


               Donald Louis Herskovitz, for petitioner.                               
               Jeffrey E. Gold, for respondent.                                       


                                 MEMORANDUM OPINION                                   

               CHIECHI, Judge:  This case is before the Court on respon-              
          dent’s motion for summary judgment (respondent’s motion).1   We             
          shall grant respondent’s motion.                                            



               1Although the Court ordered petitioner to file a response to           
          respondent’s motion, petitioner failed to do so.                            




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