United States Tax Court
Filed: Nov. 28, 2007
T.C. Memo. 2007-353 UNITED STATES TAX COURT JENNIFER J. KEMPER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 10084-04. Filed November 28, 2007. Larry D. Harvey, for petitioner. Randall L. Preheim, for respondent. MEMORANDUM OPINION VASQUEZ, Judge: This case is before the Court on respondent’s motion for summary judgment pursuant to Rule 121.1 1 Unless otherwise indicated, all Rule references are to the Tax Court Rules of Practice and Procedure, and all section references ..
