T.C. Memo. 2003-72 UNITED STATES TAX COURT G. ROBERT LYMAN AND SHARI LEE WRIGHT LYMAN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 10371-02L. Filed March 13, 2003. G. Robert Lyman and Shari Lee Wright Lyman, pro sese. Wendy S. Harris, for respondent. MEMORANDUM OPINION CHIECHI, Judge: This case is before the Court on respondent’s motion for summary judgment and to impose a penalty under section 6673 (respondent’s motion).1 We shall grant 1All section references are to the Internal Revenue Code in effect at all relevant times. All Rule references are to the Tax Court Rules of Practice and Procedure.Page: 1 2 3 4 5 6 7 8 9 10 11 Next
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