Ronald A. and Carol J. Lehrer - Page 1

                                 T.C. Memo. 2005-167                                  

                               UNITED STATES TAX COURT                                

                    RONALD A. AND CAROL J. LEHRER, Petitioners v.                     
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      

               Docket No. 2381-04.           Filed July 11, 2005.                     

               John Gigounas, for petitioners.                                        
               Margaret A. Martin, for respondent.                                    

                                 MEMORANDUM OPINION                                   

               HAINES, Judge:  This case is before the Court on                       
          respondent’s motion for partial summary judgment pursuant to Rule           
          121.1  The issue for our consideration is whether petitioners               

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

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