Rusty K. London, f.k.a. Irving London - Page 1

                                 T.C. Memo. 1996-192                                  


                               UNITED STATES TAX COURT                                


                RUSTY K. LONDON, F.K.A. IRVING LONDON, Petitioner v.                  
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      


               Docket No. 15285-90.             Filed April 22, 1996.                 


               Jeffrey I. Margolis and Randall G. Dick, for petitioner.               
               Wilton A. Baker, for respondent.                                       


                                 MEMORANDUM OPINION                                   


               PANUTHOS, Chief Special Trial Judge:  This case is before              
          the Court on the parties' cross-motions for partial summary                 
          judgment.1                                                                  

          1  All section references are to the Internal Revenue Code                  
          in effect for the years in issue, unless otherwise indicated.               
          All Rule references are to the Tax Court Rules of Practice and              
                                                             (continued...)           

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