Charles G. and Daphne C. M. Hall - Page 1

          T.C. Memo. 2002-267                                                         

                               UNITED STATES TAX COURT                                

                  CHARLES G. AND DAPHNE C. M. HALL, Petitioners v.                    
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      

          Docket No. 2906-02L.             Filed October 21, 2002.                    

               Charles G. and Daphne C. M. Hall, pro sese.                            
               Alan J. Tomsic and Karen Lynne Baker, for respondent.                  

                                 MEMORANDUM OPINION                                   

               PANUTHOS, Chief Special Trial Judge:  This matter is before            
          the Court on respondent’s motion for summary judgment, filed                
          pursuant to Rule 121.1  Respondent contends that there is no                
          dispute as to any material fact with respect to this lien action,           

               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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