Thomas D. Berry - Page 1

                                       T.C. Memo. 2000-373                                             

                                     UNITED STATES TAX COURT                                           

                                 THOMAS D. BERRY, Petitioner v.                                        
                        COMMISSIONER OF INTERNAL REVENUE, Respondent                                   

                  Docket No. 2387-00.                 Filed December 11, 2000.                         

                  Kenneth W. Klingenberg, for petitioner.                                              
                  Donald E. Edwards and Keith Aqui, for respondent.                                    

                                        MEMORANDUM OPINION                                             

                  ARMEN, Special Trial Judge:  This matter is before the Court                         
            on the parties’ cross Motions for Partial Summary Judgment under                           
            Rule 121(a).1  As explained in detail below, we shall grant                                

                  1  Unless otherwise indicated, all Rule references are to                            
            the Tax Court Rules of Practice and Procedure and all section                              
            references are to the Internal Revenue Code in effect for 1996,                            
            the taxable year in issue.                                                                 

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