Cletus Gaylon Waters - Page 1

                                 T.C. Memo. 2007-13                                   

                               UNITED STATES TAX COURT                                

                         CLETUS GAYLON WATERS, Petitioner v.                          
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      

               Docket No. 1561-06L.            Filed January 17, 2007.                

               Cletus Gaylon Waters, pro se.                                          
               Melinda K. Fisher, for respondent.                                     

                                 MEMORANDUM OPINION                                   

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

               1Unless 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, as amended.                    

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