Craig H. Bond and Jennifer Bond - Page 1
T.C. Memo. 2007-240
UNITED STATES TAX COURT
CRAIG H. BOND AND JENNIFER BOND, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Filed August 22, 2007.Docket No. 9282-06L.
Craig H. Bond and Jennifer Bond, pro sese.
John M. Janusz, for respondent.
MARVEL, Judge: This matter is before the Court on
respondent’s motion for summary judgment filed under Rule 121.1
1 Unless otherwise indicated, all Rule references are to the
Tax Court Rules of Practice and Procedure, and all section
references are to the Internal Revenue Code in effect for the
year in issue.
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Last modified: November 10, 2007