Keith D. Hilen - Page 1

                                 T.C. Memo. 2005-226                                  

                               UNITED STATES TAX COURT                                

                            KEITH D. HILEN, Petitioner v.                             
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      

               Docket No. 21768-03.             Filed September 29, 2005.             

               Brian G. Isaacson and Duncan C. Turner, for petitioner.                
               Sandra Veliz, for respondent.                                          

                                 MEMORANDUM OPINION                                   

               HAINES, Judge:  This case is before the Court on the                   
          parties’ cross-motions for summary judgment pursuant to Rule                
          121.1  The issue for decision is whether petitioner received                

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

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