Gary Gealer - Page 1

                                 T.C. Memo. 2001-180                                  

                               UNITED STATES TAX COURT                                

                             GARY GEALER, Petitioner v.                               
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      

               Docket No. 8232-99.                     Filed July 20, 2001.           

               Lon B. Isaacson, for petitioner.                                       
               Irene Scott Carroll and Gary M. Slavett, for respondent.               

                                 MEMORANDUM OPINION                                   

               DAWSON, Judge:  This case was assigned to Special Trial                
          Judge John J. Pajak pursuant to the provisions of section                   
          7443A(b)(5) in effect when this case commenced, and Rules 180,              
          181, and 183.  All section references are to the Internal Revenue           
          Code, as amended, and all Rule references are to the Tax Court              
          Rules of Practice and Procedure.  The Court agrees with and                 

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