Otto's E-Z Clean Enterprises, Inc. - Page 1
T.C. Memo. 2008-54
UNITED STATES TAX COURT
OTTO’S E-Z CLEAN ENTERPRISES, INC., Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 6139-07L. Filed March 5, 2008.
Karen Lynne Baker, for respondent.
MARVEL, Judge: This matter is before the Court on
respondent’s motion for summary judgment filed pursuant to Rule
1 Unless otherwise indicated, all Rule references are to the
Tax Court Rules of Practice and Procedure, and all section
references are to the Internal Revenue Code (Code).
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Last modified: March 27, 2008