SWAIN v. COMMISSIONER

Docket No. 12881-00.

118 T.C. 358 (2002)

118 T.C. No. 22

ELENA SWAIN, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed May 3, 2002.


Attorney(s) appearing for the Case

Elena Swain, pro se.

Jonathan H. Sloat, for respondent.


OPINION

HALPERN, Judge:

This case is before the Court on respondent's motion for summary judgment (the motion). Petitioner objects.

Unless otherwise stated, all section references are to the Internal Revenue Code in effect for the years in issue, and all Rule references are to the Tax Court Rules of Practice and Procedure.

Rule 121 provides for summary judgment. Summary judgment may be granted...

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