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 RulePage: 1 2 3 4 5 NextLast modified: March 27, 2008