T.C. Memo. 2007-35
UNITED STATES TAX COURT
ARTHUR W. & RITA C. MILLER, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 24308-05L. Filed February 8, 2007.
Arthur W. and Rita C. Miller, pro sese.
Nancy C. Carver, for respondent.
MEMORANDUM OPINION
CHIECHI, Judge: This case is before the Court on respon-
dent’s motion for summary judgment (respondent’s motion). We
shall grant respondent’s motion.
Background
The record establishes and/or the parties do not dispute the
following.
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