T.C. Memo. 2007-13
UNITED STATES TAX COURT
CLETUS GAYLON WATERS, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 1561-06L. Filed January 17, 2007.
Cletus Gaylon Waters, pro se.
Melinda K. Fisher, for respondent.
MEMORANDUM OPINION
WELLS, Judge: This matter is before the Court on
respondent’s motion for summary judgment pursuant to Rule 121.1
1Unless 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, as amended.
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