Durant & Mette Cephers - Page 1

                                 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