T.C. Memo. 2002-252
UNITED STATES TAX COURT
DAVID ANDREW SCHMITH AND KATHLEEN STILWELL SCHMITH, Petitioners
v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 1860-02L. Filed October 2, 2002.
David Andrew Schmith and Kathleen Stilwell Schmith, pro se.
Alan J. Tomsic and Karen Lynne Baker, for respondent.
MEMORANDUM OPINION
ARMEN, Special Trial Judge: This matter is before the Court
on respondent’s Motion For Summary Judgment, filed pursuant to
Rule 121, and respondent’s oral motion to impose a penalty under
section 6673.1 Respondent contends that there is no dispute as
1 Unless otherwise indicated, all section references are to
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