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. MEMORANDUM OPINION MARVEL, Judge: This matter is before the Court on respondent’s motion for summary judgment filed pursuant to Rule 121.1 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).Page: 1 2 3 4 5 6 7 8 9 10 11 12 NextLast modified: March 27, 2008