Patricia R. Carpentier - Page 1

                                 T.C. Memo. 2000-258                                  

                               UNITED STATES TAX COURT                                

                        PATRICIA R. CARPENTIER, Petitioner v.                         
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      

               Docket No. 2430-96.                   Filed August 16, 2000.           

               Douglas D. Potratz, for petitioner.                                    
               Ralph W. Jones, for respondent.                                        

                                 MEMORANDUM OPINION                                   

               ARMEN, Special Trial Judge:  This matter is before the Court           
          on respondent's Motion for Summary Judgment filed pursuant to               
          Rule 121(a).1  As explained in detail below, we will grant                  

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

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