Dale L. Oyer, Transferee, et al. - Page 1

                                 T.C. Memo. 2003-178                                  

                               UNITED STATES TAX COURT                                

                  DALE L. OYER, TRANSFEREE, ET AL.,1 Petitioners v.                   
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      

               Docket Nos. 11887-02L, 11888-02L,   Filed June 17, 2003.               
                           11889-02L, 11893-02L.                                      

               John Harley Trader, for petitioners.                                   
               Robert M. Fowler, for respondent.                                      

                                 MEMORANDUM OPINION                                   

               THORNTON, Judge:  This matter is before the Court on                   
          respondent’s motions for summary judgment in these consolidated             

               1 Due to an identity of issues, the following cases have               
          been consolidated herewith for the purpose of this opinion:  Acme           
          Leasing Trust, Transferee, docket No. 11888-02L; ABC Seamless               
          Trust, Transferee, docket No. 11889-02L; and Shirley J. Oyer,               
          Transferee, docket No. 11893-02L.                                           

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