William Roger and Joan Ann Thorpe - Page 1

                                 T.C. Memo. 1997-342                                  

                               UNITED STATES TAX COURT                                

                  WILLIAM ROGER AND JOAN ANN THORPE, Petitioners v.                   
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      

               Docket No. 14305-96.                    Filed July 28, 1997.           

               William Roger Thorpe and Joan Ann Thorpe, pro sese.                    
               Elizabeth A. Owen and Carol P. Nachman, for respondent.                

                                 MEMORANDUM OPINION                                   

               ARMEN, Special Trial Judge:  This case is before the Court             
          on respondent's motion for partial summary judgment, filed                  
          pursuant to Rule 121.1  The issue for decision is whether                   

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

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