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.Page: 1 2 3 4 5 6 7 8 9 10 11 Next
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