T.C. Memo. 2007-83
UNITED STATES TAX COURT
GEORGE E. HARP, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 14176-05L. Filed April 9, 2007.
George E. Harp, pro se.
Elke B. Esbjornson, for respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
HAINES, Judge: This case is before the Court on
respondent’s motion for summary judgment filed pursuant to Rule
121.1 The issues for decision are whether respondent abused his
1 Unless otherwise indicated, 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. Amounts
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Last modified: November 10, 2007