T.C. Memo. 2005-81 UNITED STATES TAX COURT WILLIAM B. AND DIANE S. MEYER, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 6901-03L. Filed April 11, 2005. William B. and Diane S. Meyer, pro sese. Ann M. Welhaf, Nancy C. Carver, and Warren P. Simonsen, 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 8 9 10 11 Next
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