Albert G. Cooper - Page 1

                                 T.C. Memo. 2004-50                                   

                               UNITED STATES TAX COURT                                

                           ALBERT G. COOPER, Petitioner v.                            
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      

               Docket No. 8163-02L.            Filed March 5, 2004.                   

               Joseph P. Nigro, for petitioner.                                       
               Edward J. Laubach, Jr., for respondent.                                

                                 MEMORANDUM OPINION                                   

               WELLS, Chief Judge:  The instant case is before us on                  
          respondent’s motion for summary judgment pursuant to Rule 121.              
          Pursuant to section 6330, respondent determined that the proposed           
          collection action, relating to petitioner’s 1991 and 1995 taxable           
          years, was appropriate.  Petitioner contends that respondent’s              
          motion for summary judgment should be denied because respondent             

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