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