Steven A. and Patricia A. Knish - Page 1

                                 T.C. Memo. 2006-268                                  

                               UNITED STATES TAX COURT                                

                   STEVEN A. AND PATRICIA A. KNISH, Petitioners v.                    
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      

               Docket No. 323-05.            Filed December 18, 2006.                 

               Thomas E. Brever and Barbara A. Olson, for petitioners.                
               David L. Zoss, for respondent.                                         

                                 MEMORANDUM OPINION                                   

               KROUPA, Judge:  This matter is before the Court on the                 
          parties’ cross-motions for partial summary judgment, both filed             
          pursuant to Rule 121.1  We are asked to decide whether                      
          petitioners and SPK, petitioners’ wholly owned S corporation,               

               1All section references are to the Internal Revenue Code in            
          effect for the years at issue, and all Rule references are to the           
          Tax Court Rules of Practice and Procedure, unless otherwise                 

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