T.C. Summary Opinion 2007-70
UNITED STATES TAX COURT
MARK S. & LOIS A. FREME, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 320-06S. Filed May 2, 2007.
Mark S. and Lois A. Freme, pro sese.
Lisa K. Hunter, for respondent.
CHIECHI, Judge: This case is before the Court on respon-
dent’s motion for summary judgment (respondent’s motion).
Petitioners filed the petition in this case pursuant to the
provisions of section 7463 of the Internal Revenue Code in effect
at the time that petition was filed.1 Pursuant to section
1Hereinafter, all section references are to the Internal
Revenue Code in effect at all relevant times. All Rule refer-
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Last modified: November 10, 2007