Gary James Copeland - Page 1
















                                 T.C. Memo. 2003-46                                   


                               UNITED STATES TAX COURT                                


                         GARY JAMES COPELAND, Petitioner v.                           
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      



               Docket No. 9305-02L.            Filed February 25, 2003.               


               Gary James Copeland, pro se.                                           
               Rollin G. Thorley, for respondent.                                     


                                 MEMORANDUM OPINION                                   

               CHIECHI, Judge:  This case is before the Court on respon-              
          dent’s motion for summary judgment and to impose a penalty under            











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