Fred Deutsch - Page 1

                                 T.C. Memo. 2006-27                                   

                               UNITED STATES TAX COURT                                

                             FRED DEUTSCH, Petitioner v.                              
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      

               Docket No. 3583-05L.             Filed February 15, 2006.              

               Ira B. Stechel and John T. Morin, for petitioner.                      
               William C. Bogardus, for respondent.                                   

                                 MEMORANDUM OPINION                                   

               JACOBS, Judge:  This collection review case is before the              
          Court on respondent’s motion for partial summary judgment                   
          pursuant to Rule 121.1  As explained in detail below, we shall              
          grant respondent’s motion.                                                  

               1Rule references are to the Tax Court Rules of Practice and            
          Procedure.  Section references are to the Internal Revenue Code.            

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