DUNCAN & ASSOCIATES v. COMMISSIONER

Docket No. 10285-02.

85 T.C.M. 1428 (2003)

T.C. Memo. 2003-158

Duncan & Associates v. Commissioner.

United States Tax Court.

Filed May 29, 2003.


Attorney(s) appearing for the Case

Michael W. Duncan, for the petitioner.

Jason W. Anderson and Kathleen C. Schlenzig, for the respondent.


MEMORANDUM OPINION

CHIECHI, Judge:

This case is before the Court on respondent's motion for summary judgment (respondent's motion). Petitioner filed a response to respondent's motion (petitioner's response). We shall grant respondent's motion.

Background

Pursuant to the Court's Order issued under Rule 37(c)1 on January 23, 2003, all of the affirmative allegations in paragraph 2 of the answer, and consequently...

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