Lloyd D. Shepherd - Page 1

                                 T.C. Memo. 1997-555                                  

                               UNITED STATES TAX COURT                                

                          LLOYD D. SHEPHERD, Petitioner v.                            
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      

          Docket No. 23963-96.                Filed December 22, 1997.                

               Timothy Patrick Assaf, for petitioner.                                 
          Russell D. Pinkerton and Peter Reilly, for respondent.                      

                                 MEMORANDUM OPINION                                   
          ARMEN, Special Trial Judge:  This matter is before the Court                
          on respondent's Motion for Summary Judgment filed pursuant to               
          Rule 121.1  As explained in greater detail below, we will grant             
          respondent's motion.                                                        

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

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