Rowland G. and Valerie J. Pilaria - Page 1
















                                 T.C. Memo. 2002-230                                  


                               UNITED STATES TAX COURT                                


                  ROWLAND G. AND VALERIE J. PILARIA, Petitioners v.                   
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      


               Docket No. 7788-01.             Filed September 16, 2002.              


               John W. Ambrecht and Gregory Arnold, for petitioners.                  
               Elaine T. Fuller, for respondent.                                      


                                 MEMORANDUM OPINION                                   

               PANUTHOS, Chief Special Trial Judge:  This matter is before            
          the Court on petitioners’ motion for partial summary judgment               
          pursuant to Rule 121(a).1  Petitioners contend that there is no             


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




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