T.C. Memo. 2003-154 UNITED STATES TAX COURT LOTTIE TYLER RICHARDSON, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 6096-02L. Filed May 28, 2003. Lottie Tyler Richardson, pro se. Jeffrey E. Gold, for respondent. MEMORANDUM OPINION MARVEL, Judge: This matter is before the Court on respondent’s motion for summary judgment filed pursuant to Rule 121.1 1All section references are to the Internal Revenue Code in effect for the years in issue, and all Rule references are to the Tax Court Rules of Practice and Procedure. Monetary amounts are rounded to the nearest dollar.Page: 1 2 3 4 5 6 7 8 9 10 11 12 Next
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