John Thurman Horejs - Page 1

          T.C. Memo. 2002-241                                                         

                               UNITED STATES TAX COURT                                

                         JOHN THURMAN HOREJS, Petitioner v.                           
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      

          Docket No. 9681-01L.            Filed September 25, 2002.                   

               John Thurman Horejs, pro se.                                           
               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, filed 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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