T.C. Memo. 1999-426
UNITED STATES TAX COURT
NATHAN T. OLPIN, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 10437-99. Filed December 30, 1999.
W. Kevin Jackson, for petitioner.
Pamela J. Sewell, for respondent.
MEMORANDUM OPINION
DEAN, Special Trial Judge: This case is before us on
petitioner's motion for summary judgment and respondent's cross-
motion for summary judgment filed pursuant to Rule 121. Unless
otherwise indicated, section references are to the Internal
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