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. MEMORANDUM OPINION 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.Page: 1 2 3 4 5 6 7 8 9 NextLast modified: November 10, 2007