KEOWN v. COMMISSIONER

Docket No. 16173-02L.

85 T.C.M. 1003 (2003)

T.C. Memo. 2003-69

Michael D. Keown and Rosann C. Keown v. Commissioner.

United States Tax Court.

Filed March 13, 2003.


Attorney(s) appearing for the Case

Michael D. Keown and Rosann C. Keown, pro sese.

Wendy S. Harris, for the respondent.


MEMORANDUM OPINION

CHIECHI, Judge:

This case is before the Court on respondent's motion for summary judgment and to impose a penalty under section 66731 (respondent's motion).2 We shall grant respondent's motion.

Background

The record establishes and/or the parties do not dispute the following.

Petitioners resided in Henderson, Nevada, at the time they filed the petition...

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