Mark and Valerie Kruse - Page 1

                                 T.C. Memo. 1999-157                                  

                               UNITED STATES TAX COURT                                

                       MARK AND VALORIE KRUSE, Petitioners v.                         
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      

               Docket No. 15352-95.               Filed May 7, 1999.                  

               Steven J. Chase, John W. West III, Cheryl L. Gordon, and               
          Dale S. Davidson, for petitioners.                                          
               Randall B. Pooler and Randall P. Andreozzi, for respondent.            

                                 MEMORANDUM OPINION                                   

               PANUTHOS, Chief Special Trial Judge:  This matter is before            
          the Court on respondent's Motion for Summary Judgment pursuant to           
          Rule 121.1  The issue for decision is whether there is a genuine            

                    All Rule references are to the Tax Court Rules of                 
          Practice and Procedure.  All section references are to the                  

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