T.C. Memo. 2008-57
UNITED STATES TAX COURT
DURANT AND METTE CEPHERS, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 9986-04. Filed March 10, 2008.
Larry D. Harvey, for petitioners.
Randall L. Preheim, for respondent.
MEMORANDUM OPINION
VASQUEZ, Judge: This case is before the Court on
respondent’s motion for partial summary judgment pursuant to Rule
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Last modified: March 27, 2008