T.C. Memo. 1997-173 UNITED STATES TAX COURT MAUDELLA L. CASKEY, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 10864-95. Filed April 7, 1997. Maudella L. Caskey, pro se. Michael D. Zima, for respondent. MEMORANDUM OPINION WRIGHT, Judge: This matter is before the Court on respondent's motion for summary judgment pursuant to Rule 121.1 In the motion, respondent contends that the Court should sustain 1Unless otherwise indicated, all section references are to the Internal Revenue Code, and all Rule references are to the Tax Court Rules of Practice and Procedure.Page: 1 2 3 4 5 6 7 8 Next
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