Henry M. Lloyd - Page 1















                              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.                                                                  






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Last modified: March 27, 2008