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AGUIRRE v. COMMISSIONER

Docket No. 9379-00L.

117 T.C. 324 (2001)

117 T.C. No. 26

FRANCISCO AND ANGELA AGUIRRE, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed December 28, 2001.

Attorney(s) appearing for the Case

Francisco and Angela Aguirre, pro se.

David C. Holtz, for respondent.

OPINION

COLVIN, Judge:

This matter is before the Court on respondent's motion for summary judgment. For reasons stated below, we will grant respondent's motion.

All section references are to the Internal Revenue Code as amended, and all Rule references are to the Tax Court Rules of Practice and Procedure.

Background

Petitioners are married and lived in Hacienda Heights, California...

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