T.C. Memo. 2004-168 UNITED STATES TAX COURT PEGGY A. FARLEY, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 6897-03L. Filed July 19, 2004. Peggy A. Farley, pro se. Brian D. Derdowski, for respondent. MEMORANDUM OPINION PANUTHOS, Chief Special Trial Judge: This matter is before the Court on respondent’s motion for summary judgment, filed pursuant to Rule 121.1 As explained in more detail below we shall grant such motion. 1 Section references are to the Internal Revenue Code, as amended. Rule references are to the Tax Court Rules of Practice and Procedure.Page: 1 2 3 4 5 6 7 8 9 10 Next
Last modified: May 25, 2011