Robert K. & Dawn E. Lowry - Page 7

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          request that the Court look behind the notice of deficiency.  It            
          has long been a general rule of this Court that we shall not look           
          behind a deficiency notice to examine the evidence used in making           
          a deficiency determination.  Greenberg's Express, Inc. v.                   
          Commissioner, 62 T.C. 324, 327 (1974).  The underlying rationale            
          for not looking behind a deficiency notice is that a trial before           
          this Court is a proceeding de novo, and our determination must be           
          based on the merits of the case without regard to any previous              
          record developed at the administrative level.  Jones v.                     
          Commissioner, 97 T.C. 7, 18 (1991); Greenberg's Express, Inc.,              
          supra at 328.  Accordingly, we do not consider the 30-day letter            
          or the examination report attached thereto.                                 
               To reflect the foregoing,                                              
                                             An order denying petitioners'            
                                        motion for partial summary judgment           
                                        and granting respondent's oral                
                                        cross-motion for partial summary              
                                        judgment will be issued.                      

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