James G. Gilligan - Page 1

                                 T.C. Memo. 2004-194                                  

                               UNITED STATES TAX COURT                                

                          JAMES G. GILLIGAN, Petitioner v.                            
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      

               Docket No. 14693-02L.             Filed August 30, 2004.               

               James G. Gilligan, pro se.                                             
               Matthew A. Mendizabal, for respondent.                                 

                                 MEMORANDUM OPINION                                   

               VASQUEZ, Judge:  This case is before the Court on                      
          respondent’s motion for summary judgment and to impose a penalty            
          under section 66731 (motion for summary judgment).                          

               1  Unless otherwise indicated, all section references are to           
          the Internal Revenue Code, and all Rule references are to the Tax           
          Court Rules of Practice and Procedure.                                      

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