William J. Tully - Page 1

          T.C. Memo. 1999-422                                                         

                               UNITED STATES TAX COURT                                

                           WILLIAM J. TULLY, Petitioner v.                            
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      

               Docket No. 16008-98.           Filed December 27, 1999.                

               William J. Tully, pro se.                                              
               Edwin A. Herrera, for respondent.                                      

                                 MEMORANDUM OPINION                                   

               WELLS, Judge:  This case is before the Court on respondent's           
          motion for partial summary judgment and second motion for partial           
          summary judgment pursuant to Rule 121.1  Respondent determined a            

          1    Unless otherwise indicated, all section references are to              
          the Internal Revenue Code as in effect for the year in issue, and           
          all Rule references are to the Tax Court Rules of Practice and              

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