William B. and Diane S. Meyer - Page 1
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T.C. Memo. 2005-81
UNITED STATES TAX COURT
WILLIAM B. AND DIANE S. MEYER, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 6901-03L. Filed April 11, 2005.
William B. and Diane S. Meyer, pro sese.
Ann M. Welhaf, Nancy C. Carver, and Warren P. Simonsen, for
WELLS, Judge: This matter is before the Court on
respondent’s motion for summary judgment, pursuant to Rule 121.
All section references are to the Internal Revenue Code, as
amended, and all Rule references are to the Tax Court Rules of
Practice and Procedure.
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Last modified: May 25, 2011