Appleton v. Comm'r

ALDEN J. AND NANCY E. APPLETON, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Appleton v. Comm'r

Docket No. 20965-09L

United States Tax Court

T.C. Memo 2010-225; 2010 Tax Ct. Memo LEXIS 259; 100 T.C.M. (CCH) 334;

October 18, 2010, Filed

An appropriate order and decision will be entered.

Alden J. and Nancy E. Appleton, Pro se.

Jeremy L. McPherson, for respondent.

DEAN, Special Trial Judge.

DEAN

MEMORANDUM OPINION

DEAN, Special Trial Judge: This case is before the Court on respondent's motion for summary judgment under Rule 121. Unless otherwise indicated, subsequent section references are to…