                                 T.C. Memo. 2007-35                                   


                               UNITED STATES TAX COURT                                


                     ARTHUR W. & RITA C. MILLER, Petitioners v.                       
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      


               Docket No. 24308-05L.            Filed February 8, 2007.               



               Arthur W. and Rita C. Miller, pro sese.                                
               Nancy C. Carver, for respondent.                                       


                                 MEMORANDUM OPINION                                   

               CHIECHI, Judge:  This case is before the Court on respon-              
          dent’s motion for summary judgment (respondent’s motion).  We               
          shall grant respondent’s motion.                                            
                                     Background                                       
               The record establishes and/or the parties do not dispute the           
          following.

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