Joyce M. and Thomas J. Hamm - Page 1

                                 T.C. Memo. 1997-358                                  

                               UNITED STATES TAX COURT                                

                     JOYCE M. AND THOMAS J. HAMM, Petitioners v.                      
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      

               Docket No. 2400-96.                    Filed August 5, 1997.           

               Joyce M. Hamm and Thomas J. Hamm, pro sese.                            
               Amy A. Campbell, for respondent.                                       

                                 MEMORANDUM OPINION                                   
               WELLS, Judge:  This case is before the Court on respondent's           
          motion for summary judgment pursuant to Rule 121(a).1                       

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

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