Zellard and Cheryl D. Lemon - Page 1

                                 T.C. Memo. 2007-345                                  

                               UNITED STATES TAX COURT                                

                     ZELLARD AND CHERYL D. LEMON, Petitioners v.                      
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      

               Docket No. 8412-04.              Filed November 21, 2007.              

               Larry D. Harvey, for petitioners.                                      
               Randall L. Preheim, for respondent.                                    

                                 MEMORANDUM OPINION                                   

               VASQUEZ, Judge:  This case is before the Court on                      
          respondent’s motion for summary judgment pursuant to Rule 121.1             

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

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