Robert K. & Dawn E. Lowry - Page 1

                                 T.C. Memo. 2001-238                                  

                               UNITED STATES TAX COURT                                

                     ROBERT K. AND DAWN E. LOWRY, Petitioners v.                      
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      

               Docket No. 11579-00.          Filed September 14, 2001.                

               Daniel C. Ertel, for petitioners.                                      
               Michael A. Menillo, for respondent.                                    

                                 MEMORANDUM OPINION                                   

               PANUTHOS, Chief Special Trial Judge:  This matter is before            
          the Court on the parties' cross-motions for partial summary                 
          judgment under Rule 121.  Unless otherwise indicated, section               
          references are to the Internal Revenue Code, and all Rule                   
          references are to the Tax Court Rules of Practice and Procedure.            

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