T.C. Memo. 1998-181
UNITED STATES TAX COURT
MUN LI FONG, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 5217-96. Filed May 14, 1998.
Belan Kirk Wagner, for petitioner.
Christian A. Speck, for respondent.
MEMORANDUM OPINION
SWIFT, Judge: This case is before the Court under Rule 1211
on petitioner's motion for summary judgment.
1 Unless otherwise indicated, all Rule references are to the
Tax Court Rules of Practice and Procedure, and all section
references are to the Internal Revenue Code in effect for the
year in issue.
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