Martin H. Tonn and Lorraine A. Tonn - Page 1

                                 T.C. Memo. 2001-123                                  

                               UNITED STATES TAX COURT                                

                 MARTIN H. TONN AND LORRAINE A. TONN, Petitioners v.                  
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      

               Docket No. 11076-99.                     Filed May 24, 2001.           

               Martin H. Tonn and Lorraine A. Tonn, pro sese.                         
               Eric W. Johnson, for respondent.                                       

                                 MEMORANDUM OPINION                                   

               RUWE, Judge:  This matter is before the Court on                       
          respondent’s motion for partial summary judgment filed pursuant             
          to Rule 121.1  The issues presented are:  (1) Whether the amounts           

               1Unless otherwise indicated, all section references are to             
          the Internal Revenue Code in effect for the years in issue, and             
          all Rule references are to the Tax Court Rules of Practice and              

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