George E. Harp - Page 1

                                 T.C. Memo.  2007-83                                  

                               UNITED STATES TAX COURT                                

                            GEORGE E. HARP, Petitioner v.                             
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      

               Docket No. 14176-05L.            Filed April 9, 2007.                  

               George E. Harp, pro se.                                                
               Elke B. Esbjornson, for respondent.                                    

                       MEMORANDUM FINDINGS OF FACT AND OPINION                        

               HAINES, Judge:  This case is before the Court on                       
          respondent’s motion for summary judgment filed pursuant to Rule             
          121.1  The issues for decision are whether respondent abused his            

               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              

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Last modified: November 10, 2007