MILNES v. COMMISSIONER

Docket No. 8612-02L.

85 T.C.M. 980 (2003)

T.C. Memo. 2003-62

Michael A. Milnes and Esther N. Milnes v. Commissioner.

United States Tax Court.

Filed March 4, 2003.


Attorney(s) appearing for the Case

Michael A. Milnes and Esther N. Milnes, pro se.

Trent D. Usitalo, for the respondent.


MEMORANDUM OPINION

COLVIN, Judge:

This matter is before the Court on respondent's motion for summary judgment. The issue is whether it is appropriate to decide by summary judgment that respondent's determination to proceed with collection of petitioners' tax liabilities was not an abuse of discretion. For reasons stated below, we will grant respondent's motion.

Section references are to the Internal Revenue Code as amended, and Rule references are...

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