Joseph J. and Lillian A. Gajda - Page 1

                                 T.C. Memo. 1997-345                                  

                               UNITED STATES TAX COURT                                

                   JOSEPH J. AND LILLIAN A. GAJDA, Petitioners v.                     
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      

               Docket No. 2210-97.                     Filed July 28, 1997.           

               Leonard L. Leighton, for petitioners.                                  
               Elizabeth A. Owen, for respondent.                                     

                                 MEMORANDUM OPINION                                   

               PARR, Judge:  This case is before us on respondent's motion            
          for summary judgment under Rule 121.1  Respondent determined a              

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

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