John F. Dalton - Page 1

                                 T.C. Memo. 2005-7                                    

                               UNITED STATES TAX COURT                                

                            JOHN F. DALTON, Petitioner v.                             
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      

               Docket No. 16780-03L.            Filed January 24, 2005.               

               John F. Dalton, pro se.                                                
               A. Gary Begun, for respondent.                                         

                                 MEMORANDUM OPINION                                   

               KROUPA, Judge:  This matter is before the Court on                     
          respondent’s Motion for Summary Judgment, filed pursuant to Rule            
          121(a).1  Respondent contends that there is no dispute as to any            

               1All section references are to the Internal Revenue Code in            
          effect for the years in issue, and all Rule references are to the           
          Tax Court Rules of Practice and Procedure, as amended, unless               
          otherwise indicated.                                                        

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