Alan C. and Esther R. Schwemmer - Page 2

                            T.C. Summary Opinion 2003-138                             

                               UNITED STATES TAX COURT                                

                   ALAN C. AND ESTHER R. SCHWEMMER, Petitioners v.                    
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      

               Docket No. 9461-02S.             Filed September 30, 2003.             

               Alan C. Schwemmer and Esther R. Schwemmer, pro sese.                   
               Huong T. Duong, for respondent.                                        

               PAJAK, Special Trial Judge:  This matter is before the Court           
          on respondent’s motion for summary judgment, filed pursuant to              
          Rule 121(a).  This case was heard pursuant to the provisions of             
          section 7463 of the Internal Revenue Code in effect at the time             
          the petition was filed.  The decision to be entered is not                  
          reviewable by any other court, and this opinion should not be               
          cited as authority.  Unless otherwise indicated, all section                
          references are to the Internal Revenue Code, as amended, and all            

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