Linda Ruth Palmer - Page 1

                                 T.C. Memo. 1999-89                                   

                               UNITED STATES TAX COURT                                

                          LINDA RUTH PALMER, Petitioner v.                            
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      

               Docket No. 9338-97.               Filed March 23, 1999.                

               Clinton M. Fried and Kirk S. Chaberski, for respondent.                

                                 MEMORANDUM OPINION                                   

               WELLS, Judge:  This case is before the Court on respondent's           
          motion for summary judgment pursuant to Rule 121.  Unless                   
          otherwise indicated all section references are to the Internal              
          Revenue Code in effect for the years in issue, and all Rule                 
          references are to the Tax Court Rules of Practice and Procedure.            

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