T.C. Memo. 2004-170
UNITED STATES TAX COURT
CYNTHIA J. HALL, Petitioner, AND
THOMAS E. HALL, Intervenor v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 7459-02. Filed July 20, 2004.
Cynthia J. Hall, pro se.
Thomas E. Hall, pro se.
Randall E. Heath, for respondent.
MEMORANDUM OPINION
VASQUEZ, Judge: This case is before the Court on
respondent’s motion for summary judgment. The issue for decision
is whether respondent’s application of petitioner’s overpayment
relating to 1998 as a credit against petitioner’s 1995 tax
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