Shade D. Coleman III and Maria M. Coleman - Page 1

                                 T.C. Memo. 2002-132                                  

                               UNITED STATES TAX COURT                                

              SHADE D. COLEMAN III AND MARIA M. COLEMAN, Petitioners v.               
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      

          Docket No. 5995-01L.             Filed May 30, 2002.                        

               Shade D. Coleman III and Maria M. Coleman, pro sese.                   
               Karen Baker and Rollin G. Thorley, for respondent.                     

                                 MEMORANDUM OPINION                                   

               PANUTHOS, Chief Special Trial Judge:  This matter is before            
          the Court on respondent’s motion for summary judgment pursuant to           
          Rule 121.1  Respondent contends that there is no dispute as to              

               1  Unless otherwise indicated, 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.                       

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