T.C. Memo. 2007-342 UNITED STATES TAX COURT MOHAMMED ALI GAZI AND ESTATE OF RAEES IFTEKHAR GAZI, DECEASED, MOHAMMED ALI GAZI, PERSONAL REPRESENTATIVE, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 15014-06L. Filed November 20, 2007. Sharon Reece, for petitioners. Karen Lynne Baker, 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.Page: 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 NextLast modified: March 27, 2008