Lakewood Associates, Robert G. Moore, Tax Matters Partner - Page 1

                                 T.C. Memo. 1995-552                                  


                               UNITED STATES TAX COURT                                


             LAKEWOOD ASSOCIATES, ROBERT G. MOORE, TAX MATTERS PARTNER,               
             Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent               


          Docket No. 24656-93.                    Filed November 21, 1995.            


          Douglas E. Kahle, for petitioner.                                           
          John C. McDougal, for respondent.                                           


                                 MEMORANDUM OPINION                                   


          PANUTHOS, Chief Special Trial Judge:  This matter                           
          originally came before the Court on respondent's Motion for                 
          Judgment on the Pleadings filed pursuant to Rule 120(a).1  During           


          1  Unless otherwise indicated, Rule references are to the                   
          Tax Court Rules of Practice and Procedure, and section references           
          are to the Internal Revenue Code in effect for the year in issue.           




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