T.C. Memo. 2002-159
UNITED STATES TAX COURT
LOUIS S. AND LAURA L. SCHNITZLER, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 13244-01L. Filed June 24, 2002.
Louis S. and Laura L. Schnitzler, pro sese.
Laurence K. Williams and Thomas R. Mackinson, for
respondent.
MEMORANDUM OPINION
PANUTHOS, Chief Special Trial Judge: This matter is before
the Court on respondent’s motion for summary judgment, as
supplemented, filed pursuant to Rule 121.1 Respondent contends
1 Unless otherwise indicated, all section references are to
the Internal Revenue Code, as amended, and all Rule references
(continued...)
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