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MILAM v. COMMISSIONER

Dkt. No. 2538-02L.

87 T.C.M. 1214 (2004)

T.C. Memo. 2004-94

Johnny Owings Milam, Jr., and Brenda Ramsey Milam v. Commissioner.

United States Tax Court.

Filed April 6, 2004.

Attorney(s) appearing for the Case

Johnny Owings Milam, Jr., and Brenda Ramsey Milam, pro sese.

Steven M. Webster, for respondent.

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 and that respondent's determination to proceed with the collection action at issue should be sustained as a matter of law. For the reasons discussed below, we shall grant respondent's motion.2

Summary judgment is intended to expedite litigation...

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