T.C. Memo. 2005-98
UNITED STATES TAX COURT
NICHOLAS & CARRIE COZZENS, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 258-03L. Filed May 4, 2005.
Nicholas and Carrie Cozzens, pro sese.
Michelle M. Lippert, 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 petitioners to file a response
to respondent’s motion, petitioners failed to do so.
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