T.C. Memo. 2003-197 UNITED STATES TAX COURT ALBERT HORTON AND RAMONA OSBORNE, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 13145-02L. Filed July 9, 2003. Albert Horton and Ramona Osborne, pro sese. Rollin G. Thorley, for respondent. MEMORANDUM OPINION CHIECHI, Judge: This case is before the Court on respon- dent’s motion for summary judgment and to impose a penalty underPage: 1 2 3 4 5 6 7 8 9 10 11 12 13 Next
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