T.C. Memo. 2002-93
UNITED STATES TAX COURT
DEBRA L. CHASE, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 7206-01L. Filed April 8, 2002.
Debra L. Chase, pro se.
Sheara L. Gelman, for respondent.
MEMORANDUM OPINION
PANUTHOS, Chief Special Trial Judge: This matter is before
the Court on the parties cross-motions for summary judgment
pursuant to Rule 121(a).1
1 Rule references are to the Tax Court Rules of Practice
and Procedure. Unless otherwise indicated, section references
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