John Thurman and Elaine Sheryl Horejs - Page 1

                                 T.C. Memo. 2002-240                                  

                               UNITED STATES TAX COURT                                

                 JOHN THURMAN & ELAINE SHERYL HOREJS, Petitioners v.                  
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      

          Docket No. 8928-01L.            Filed September 25, 2002.                   

               John Thurman & Elaine Sheryl Horejs, pro sese.                         
               Anne W. Durning and Sheara L. Gelman, for respondent.                  

                                 MEMORANDUM OPINION                                   

               PANUTHOS, Chief Special Trial Judge:  This matter is before            
          the Court on respondent’s Motion For Summary Judgment And To                
          Impose A Penalty Under I.R.C. Section 6673, as amended, filed               
          pursuant to Rule 121.1  Respondent contends that there is no                

               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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