John Devlin - Page 1

                                 T.C. Memo. 1997-256                                  

                               UNITED STATES TAX COURT                                

                             JOHN DEVLIN, Petitioner v.                               
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      

               Docket No. 7779-94.                      Filed June 9, 1997.           

               Randall L. Preheim, for respondent.                                    

                                 MEMORANDUM OPINION                                   

               FAY, Judge:  This case is before the Court on respondent's             
          Motion for Summary Judgment pursuant to Rule 121.1  Respondent's            
          Motion for Summary Judgment was based on matters deemed admitted            
          by reason of petitioner's failure to respond to two requests for            

               1All section references are to the Internal Revenue Code in            
          effect for the years at issue, and all Rule references are to the           
          Tax Court Rules of Practice and Procedure, unless otherwise                 

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