Lottie Tyler Richardson - Page 1

                                 T.C. Memo. 2003-154                                  


                               UNITED STATES TAX COURT                                


                       LOTTIE TYLER RICHARDSON, Petitioner v.                         
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      


               Docket No. 6096-02L.              Filed May 28, 2003.                  

               Lottie Tyler Richardson, pro se.                                       
               Jeffrey E. Gold, for respondent.                                       


                                 MEMORANDUM OPINION                                   

               MARVEL, Judge:  This matter is before the Court on                     
          respondent’s motion for summary judgment filed pursuant to Rule             
          121.1                                                                       


               1All section references are to the Internal Revenue Code in            
          effect for the years in issue, and all Rule references are to the           
          Tax Court Rules of Practice and Procedure.  Monetary amounts are            
          rounded to the nearest dollar.                                              





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