T.C. Memo. 1997-387                                  
                               UNITED STATES TAX COURT                                
                          KENNETH A. WEINER, Petitioner v.                            
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      
               Docket No.  663-93.                   Filed August 25, 1997.           
               Kenneth A. Weiner, pro se.                                             
               William G. Bissell, for respondent.                                    
                                 MEMORANDUM OPINION                                   
               LARO, Judge:  Respondent moves pursuant to Rule 1211 for an            
          order granting summary judgment in respondent's favor.                      
          Respondent's motion for summary judgment is based on matters                
               1  Rule references are to the Tax Court Rules of Practice              
          and Procedure, and section references are to the Internal Revenue           
          Code in effect for the years in issue.                                      
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