United States Tax Court December 4, 2007, No. 8717-04 (Role v. Comm'r)

T.C. Memo. 2007-356

UNITED STATES TAX COURT

DALE P. ROLE, Petitioner v.

COMMISSIONER OF INTERNAL REVENUE, Respondent

Docket No. 8717-04. Filed December 4, 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.