Robert E. McKelvey - Page 1

                                 T.C. Memo. 2002-63                                   

                               UNITED STATES TAX COURT                                

                          ROBERT E. MCKELVEY, Petitioner v.                           
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      

               Docket No. 1971-00.               Filed March 5, 2002.                 

               Robert E. McKelvey, pro se.                                            
               Daniel J. Parent, for respondent.                                      

                                 MEMORANDUM OPINION                                   

               BEGHE, Judge:  This case is before the Court under Rule 1211           
          on petitioner’s motion for summary judgment and respondent’s                
          cross-motion for summary judgment.                                          

               1All 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 years in issue, unless otherwise             

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