Theodore S. Prokopov and Georgine O. Prokopov - Page 1

                                 T.C. Memo. 1997-229                                  

                               UNITED STATES TAX COURT                                

            THEODORE S. PROKOPOV AND GEORGINE O. PROKOPOV, Petitioners v.             
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      

               Docket No. 8103-95.              Filed May 13, 1997.                   

               Theodore S. Prokopov and Georgine O. Prokopov, pro se.                 
               Robert W. Dillard and Stephen R. Takeuchi, for respondent.             

                                 MEMORANDUM OPINION                                   

               WRIGHT, Judge:  This matter is before the Court on                     
          respondent's motion for summary judgment pursuant to Rule 121.1             
          Respondent contends that the Court should grant her motion                  

               1Unless otherwise indicated, all section references are to             
          the Internal Revenue Code, and all Rule references are to the Tax           
          Court Rules of Practice and Procedure.                                      

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