Debra L. Chase - Page 1

                                 T.C. Memo. 2002-93                                   

                               UNITED STATES TAX COURT                                

                            DEBRA L. CHASE, Petitioner v.                             
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      

               Docket No. 7206-01L.             Filed April 8, 2002.                  

               Debra L. Chase, pro se.                                                
               Sheara L. Gelman, for respondent.                                      

                                 MEMORANDUM OPINION                                   

               PANUTHOS, Chief Special Trial Judge:  This matter is before            
          the Court on the parties cross-motions for summary judgment                 
          pursuant to Rule 121(a).1                                                   

               1  Rule references are to the Tax Court Rules of Practice              
          and Procedure.  Unless otherwise indicated, section references              

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