Irving and Elaine Steinberg - Page 1

                                 T.C. Memo. 2006-217                                  

                               UNITED STATES TAX COURT                                

                     IRVING AND ELAINE STEINBERG, Petitioners v.                      
                     COMMISSIONER OF INTERNAL REVENUE, Respondent                     

               Docket No. 14135-05L.         Filed October 16, 2006.                  

               Gerald W. Kelly, Barry H. Cantor, and Cheryl R. Frank, for             
               Derek W. Kaczmarek, for respondent.                                    

                                 MEMORANDUM OPINION                                   
               SWIFT, Judge:  This matter is before us under Rule 121 on              
          respondent’s motion for summary judgment.                                   
               Unless otherwise indicated, all section references are to              
          the Internal Revenue Code in effect for the year in issue, and              

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