Legal Opinion
Julie Beiler Zook v. Commissioner
United States Tax Court
Decided May 20, 2013No. 9773-12LUnpublished
1Opinion of the Court
T.C. Memo. 2013-128
UNITED STATES TAX COURT JULIE BEILER ZOOK, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 9773-12L. Filed May 20, 2013. Julie Beiler Zook, pro se. Kristina L. Rico, for respondent. MEMORANDUM OPINION RUWE, Judge: This matter is before the Court on respondent’s motion for summary judgment (motion) pursuant to Rule 121.1 Respondent contends that no 1 Unless otherwise indicated, all Rule references are to the Tax Court Rules of Practice and Procedure, and all section references are to the Internal Revenue Code (continued...) -2- [*2] genuine dispute exists…
2Cases cited20 opinions
- Celotex Corp. v. Catrett, Administratrix of the Estate of CatrettSupreme Court of the United States · 1986
- Eisner v. MacOmberSupreme Court of the United States · 1920
- Goza v. CommissionerUnited States Tax Court · 2000
- Sundstrand Corporation v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1994
- Sundstrand Corp. v. CommissionerUnited States Tax Court · 1992
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