T.C. Memo. 2002-126
UNITED STATES TAX COURT
KRP, INC., ROY G. JOHNSON, TAX MATTERS PERSON, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 8174-00. Filed May 22, 2002.
Michael C. Wetzel, Joseph Michael Wetzel, and Russell A.
Sandor, for petitioner.
Kay Hill, for respondent.
MEMORANDUM OPINION
VASQUEZ, Judge: This case is before the Court on
petitioner’s motion for partial summary judgment under Rule 121.1
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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