T.C. Memo. 2005-275 UNITED STATES TAX COURT DEVERY W. HENNARD, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 17170-04. Filed November 28, 2005. Devery W. Hennard, pro se. Adam L. Flick, for respondent. MEMORANDUM OPINION WELLS, Judge: This matter is before the Court on respondent’s motion for summary judgment pursuant to Rule 121. All section references are to the Internal Revenue Code, as amended, and all Rule references are to the Tax Court Rules of Practice and Procedure.Page: 1 2 3 4 5 6 7 Next
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