Harley Gunderson - Page 1

                                 T.C. Memo. 2002-26                                   

                               UNITED STATES TAX COURT                                

                           HARLEY GUNDERSON, Petitioner v.                            
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      

               Docket No. 16050-99L.                Filed January 25, 2002.           

               Harley Gunderson, pro se.                                              
               Marty J. Dama, for respondent.                                         

                                 MEMORANDUM OPINION                                   

               VASQUEZ, Judge:  This case is before the Court on                      
          respondent’s motion under Rule 120,1 which, pursuant to Rule                
          120(b), the Court shall treat as respondent’s motion for summary            
          judgment under Rule 121.                                                    

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

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