T.C. Memo. 2003-156 UNITED STATES TAX COURT MICHAEL W. DUNCAN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 10284-02. Filed May 28, 2003. Michael W. Duncan, pro se. Jason W. Anderson and Kathleen C. Schlenzig, for respondent. MEMORANDUM OPINION CHIECHI, Judge: This case is before the Court on respon- dent’s motion for summary judgment (respondent’s motion). Petitioner filed a response to respondent’s motion (petitioner’s response). We shall grant respondent’s motion.Page: 1 2 3 4 5 6 7 8 9 10 11 12 13 Next
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