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.                                     


                                 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).                         






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Last modified: March 27, 2008