George R. and Karen S. Kemper - Page 1

                                 T.C. Memo. 2003-195                                  

                               UNITED STATES TAX COURT                                

                GEORGE R. KEMPER AND KAREN S. KEMPER, Petitioners v.                  
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      

               Docket No. 17050-02L.            Filed July 8, 2003.                   

               George R. Kemper and Karen S. Kemper, 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 and to impose a penalty under            
          section 66731 (respondent’s motion).  We shall grant respondent’s           

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

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