T.C. Memo. 1997-229
UNITED STATES TAX COURT
THEODORE S. PROKOPOV AND GEORGINE O. PROKOPOV, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 8103-95. Filed May 13, 1997.
Theodore S. Prokopov and Georgine O. Prokopov, pro se.
Robert W. Dillard and Stephen R. Takeuchi, for respondent.
MEMORANDUM OPINION
WRIGHT, Judge: This matter is before the Court on
respondent's motion for summary judgment pursuant to Rule 121.1
Respondent contends that the Court should grant her motion
1Unless otherwise indicated, all section references are to
the Internal Revenue Code, and all Rule references are to the Tax
Court Rules of Practice and Procedure.
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