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We have obtained near-infrared imaging and an optical spectrum of theproto-planetary nebula IRAS~07131-0147, a highly polarized bipolar reflectionnebula believed to be in evolutionary transition from the asymptotic giantbranch to the planetary nebula phase. Our images reveal point reflectionsymmetry in the lobes - a relatively rare morphological feature. We place anupper limit on the distance of 6.5 kpc. Utilizing numerical integrations ofsingle grain scattering models we find the nebula to lie at an inclinationangle of i=20\pm5 degrees in the plane of the sky. We present a refinedgeometric interpretation of IRAS~07131-0147 consistent with our newobservational data and argue that the central star is likely to have an as yetundetected binary companion.Comment: 16 pages, compressed uuencoded file includes 6 postscript figures,  also available via anonymous ftp at ftp://igpp.llnl.gov/pub/alves/; accepted  for publication in the Astronomical Journa

Near-Infrared Observations of the Proto-Planetary Nebula IRAS 07131-0147