Michael Schaper - Page 1

              T.C. Memo. 2002-203                                                     

                               UNITED STATES TAX COURT                                

                           MICHAEL SCHAPER, Petitioner v.                             
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      

          Docket No. 3049-02L.             Filed August 13, 2002.                     

               Michael Schaper, pro se.                                               
               Alan J. Tomsic and Scott A. Hovey, 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                

               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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