G. Robert Lyman and Shari Lee Wright Lyman - Page 1

                                 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

Last modified: May 25, 2011