Richard L. Owens, Jr. - Page 1
T.C. Memo. 2007-357
UNITED STATES TAX COURT
RICHARD L. OWENS, JR., Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 10888-04. Filed December 4, 2007.
Larry D. Harvey, for petitioner.
Randall L. Preheim, for respondent.
VASQUEZ, Judge: This case is before the Court on
respondent’s motion for summary judgment pursuant to 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: March 27, 2008