T.C. Memo. 2008-15 UNITED STATES TAX COURT HENRY M. LLOYD, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 4395-06L. Filed January 29, 2008. Stephen P. Kauffman, for petitioner. C. Teddy Li, for respondent. MEMORANDUM OPINION CHIECHI, Judge: This case is before the Court on respon- dent’s motion for summary judgment (respondent’s motion). We shall grant respondent’s motion. Background The record establishes and/or the parties do not dispute the following.Page: 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 NextLast modified: March 27, 2008