T.C. Memo. 2007-104
UNITED STATES TAX COURT
TAN XUAN BUI, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 3233-06. Filed April 30, 2007.
Warren Nemiroff, for petitioner.
Guy H. Glaser, for respondent.
MEMORANDUM OPINION
MARVEL, Judge: This case is before the Court on
respondent’s motion for summary judgment, filed pursuant to Rule
121.1
1 All Rule references are to the Tax Court Rules of Practice
and Procedure, and all section references are to the Internal
Revenue Code.
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Last modified: November 10, 2007