Richard Rewerts - Page 1

                                 T.C. Memo. 2004-248                                  

                               UNITED STATES TAX COURT                                

                           RICHARD REWERTS, Petitioner v.                             
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      

               Docket No.  2545-02L.             Filed November 1, 2004.              

               Richard Rewerts, pro se.                                               
               Rebecca S. Duewer-Grenville, for respondent.                           

                                 MEMORANDUM OPINION                                   

               HAINES, Judge:  This matter is before us on respondent’s               
          motion for summary judgment pursuant to Rule 121.1  The issue for           
          decision is whether there was an abuse of discretion in                     

               1  Unless otherwise indicated, all Rule references are to              
          the Tax Court Rules of Practice and Procedure, and all section              
          references are to the Internal Revenue Code of 1986, as amended.            

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