T.C. Memo. 2004-164 UNITED STATES TAX COURT KATHRYN D. MILLS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 18442-03L. Filed July 13, 2004. Donald Louis Herskovitz, for petitioner. Jeffrey E. Gold, for respondent. MEMORANDUM OPINION CHIECHI, Judge: This case is before the Court on respon- dent’s motion for summary judgment (respondent’s motion).1 We shall grant respondent’s motion. 1Although the Court ordered petitioner to file a response to respondent’s motion, petitioner failed to do so.Page: 1 2 3 4 5 6 7 8 9 10 Next
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