Lionel D. Kolker - Page 1

                                 T.C. Memo. 2004-288                                  

                               UNITED STATES TAX COURT                                

                           LIONEL D. KOLKER, Petitioner v.                            
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      

               Docket No. 5724-04L.            Filed December 29, 2004.               

               Lionel D. Kolker, pro se.                                              
               Karen Nicholson Sommers, 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 and to impose a penalty under section 6673.                           

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

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