Drina L. McCorkle - Page 1

                                 T.C. Memo. 2003-34                                   

                               UNITED STATES TAX COURT                                

                          DRINA L. MCCORKLE, Petitioner v.                            
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      

               Docket No. 10330-02L.           Filed February 14, 2003.               

               Deborah R. Jaffe and Robert M. McCallum, for petitioner.               
               Julie L. Payne, for respondent.                                        

                                 MEMORANDUM OPINION                                   
               VASQUEZ, Judge:  This case is before the Court on                      
          respondent’s motion for summary judgment.                                   
               Rule 121(a)1 provides that either party may move for summary           
          judgment upon all or any part of the legal issues in controversy.           

               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.                                

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