Kenneth Lee Anderson and Carol Jane Anderson - Page 1

                                 T.C. Memo. 1998-253                                   


                               UNITED STATES TAX COURT                                 


            KENNETH LEE ANDERSON AND CAROL JANE ANDERSON, Petitioners v.               
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                       


               Docket No. 6825-97.                 Filed July 8, 1998.                 


               Kenneth Lee Anderson and Carol Jane Anderson, pro sese.                 
               Christine V. Olsen, for respondent.                                     


                                  MEMORANDUM OPINION                                   
               CHIECHI, Judge:  This case is before the Court on                       
          respondent’s motion for a partial summary adjudication pursuant              
          to Rule 1211 of those issues in this case relating to unreported             
          compensation, unreported income from the sale of certain real                

          1   All Rule references are to the Tax Court Rules of Practice and           
          Procedure.  All section references are to the Internal Revenue               
          Code in effect for the years at issue.                                       




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