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HROMIKO v. COMMISSIONER

Docket No. 15437-02L.

85 T.C.M. 1167 (2003)

T.C. Memo. 2003-107

Andy Hromiko v. Commissioner.

United States Tax Court.

Filed April 17, 2003.

Attorney(s) appearing for the Case

Andy Hromiko, pro se.

Jeremy L. McPherson, for the respondent.

MEMORANDUM OPINION

GALE, Judge.

This case is before us on respondent's motion for summary judgment under Rule 121.1 Respondent contends that there is no dispute as to any material fact with respect to this levy action and that respondent's determination to proceed with the proposed levy should be sustained as a matter of law. For reasons set forth below, we shall grant respondent's motion.

Summary judgment is intended...

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