Louis S. and Laura L. Schnitzler - Page 1

                                 T.C. Memo. 2002-159                                  

                               UNITED STATES TAX COURT                                

                  LOUIS S. AND LAURA L. SCHNITZLER, Petitioners v.                    
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      

          Docket No. 13244-01L.              Filed June 24, 2002.                     

               Louis S. and Laura L. Schnitzler, pro sese.                            
               Laurence K. Williams and Thomas R. Mackinson, for                      

                                 MEMORANDUM OPINION                                   

               PANUTHOS, Chief Special Trial Judge:  This matter is before            
          the Court on respondent’s motion for summary judgment, as                   
          supplemented, filed pursuant to Rule 121.1  Respondent contends             

               1  Unless otherwise indicated, all section references are to           
          the Internal Revenue Code, as amended, and all Rule references              

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