Robert C. MacElvain - Page 1

                                 T.C. Memo. 2000-320                                  

                               UNITED STATES TAX COURT                                

                         ROBERT C. MacELVAIN, Petitioner v.                           
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      

               Docket No. 16631-99L.                Filed October 13, 2000.           

               Robert C. MacElvain, pro se.                                           
               John F. Driscoll and Kerry Bryan, for respondent.                      

                                 MEMORANDUM OPINION                                   

               ARMEN, Special Trial Judge:  This matter is before the Court           
          on respondent's Motion for Partial Summary Judgment, filed                  
          pursuant to Rule 121.1  As explained below, we shall grant                  
          respondent's motion.                                                        

               1  All Rule references are to the Tax Court Rules of                   
          Practice and Procedure, and all section references are to                   
          sections of the Internal Revenue Code, as amended.                          

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