Richard H. Frank and Tammy J. Frank - Page 1

                                 T.C. Memo. 2003-88                                   

                               UNITED STATES TAX COURT                                

                 RICHARD H. FRANK AND TAMMY J. FRANK, Petitioners v.                  
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      

               Docket No. 3659-01L.          Filed March 26, 2003.                    

               Richard H. Frank and Tammy J. Frank, pro sese.                         
               Wendy S. Harris, for respondent.                                       

                                 MEMORANDUM OPINION                                   

               CHIECHI, Judge:  This case is before the Court on respon-              
          dent’s motion for summary judgment (respondent’s motion).  We               
          shall grant respondent’s motion.                                            
               The record establishes and/or the parties do not dispute the           

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