Jonathan Kaplowitz - Page 1

                                 T.C. Memo. 2005-62                                   

                               UNITED STATES TAX COURT                                

                          JONATHAN KAPLOWITZ, Petitioner v.                           
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      

          Docket No. 542-04L.                     Filed March 29, 2005.               

               Jonathan Kaplowitz, pro se.                                            
               Sandra K. Reid and Monica J. Miller, for respondent.                   

                                 MEMORANDUM OPINION                                   

               PANUTHOS, Chief Special Trial Judge:  This matter is before            
          the Court on respondent’s motion to dismiss for failure to state            
          a claim upon which relief can be granted pursuant to Rule 40 and            
          petitioner’s motion for partial summary judgment.1                          

               1  Section references are to sections of the Internal                  

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