Duncan & Associates - Page 1

                                 T.C. Memo. 2003-158                                  


                               UNITED STATES TAX COURT                                


                         DUNCAN & ASSOCIATES, Petitioner v.                           
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      


               Docket No. 10285-02.               Filed May 29, 2003.                 

               Michael W. Duncan, for petitioner.                                     
               Jason W. Anderson and Kathleen C. Schlenzig, for respondent.           


                                 MEMORANDUM OPINION                                   

               CHIECHI, Judge:  This case is before the Court on respon-              
          dent’s motion for summary judgment (respondent’s motion).                   
          Petitioner filed a response to respondent’s motion (petitioner’s            
          response).  We shall grant respondent’s motion.                             








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