Howard E. Clendenen - Page 1
















                                 T.C. Memo. 2003-32                                   


                               UNITED STATES TAX COURT                                


                         HOWARD E. CLENDENEN, Petitioner v.                           
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      
                      HOWARD E. CLENDENEN, INC., Petitioner v.                        
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      


               Docket Nos. 18153-96, 18154-96.     Filed February 12, 2003.           

               Paul F. Christoffers, for petitioners.                                 
               John Q. Walsh, for respondent.                                         

                                 MEMORANDUM OPINION                                   
               VASQUEZ, Judge:  These cases are before the Court on                   
          respondent’s motions for entry of decision under Rule 50.1                  




               1  Unless otherwise indicated, all Rule references are to              
          the Tax Court Rules of Practice and Procedure, and all section              
          references are to the Internal Revenue Code in effect at all                
          relevant times.                                                             




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