William B. and Diane S. Meyer - Page 1

                                 T.C. Memo. 2005-81                                   


                               UNITED STATES TAX COURT                                


                    WILLIAM B. AND DIANE S. MEYER, Petitioners v.                     
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      


               Docket No. 6901-03L.            Filed April 11, 2005.                  

               William B. and Diane S. Meyer, pro sese.                               
               Ann M. Welhaf, Nancy C. Carver, and Warren P. Simonsen, for            
          respondent.                                                                 


                                 MEMORANDUM OPINION                                   

               WELLS, Judge:  This matter is before the Court on                      
          respondent’s motion for summary judgment, pursuant to Rule 121.             
          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.                                                     







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