Bobby J. Prater - Page 1
T.C. Memo. 2007-241
UNITED STATES TAX COURT
BOBBY J. PRATER, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 22188-06L. Filed August 22, 2007.
Paul R. Tom, for petitioner.
Elizabeth Downs, for respondent.
MARVEL, Judge: This matter is before the Court on
respondent’s motion for summary judgment, filed under Rule 121.1
1All 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 years at issue.
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Last modified: November 10, 2007