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 under
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