FLANAGAN v. COMMISSIONER

Docket Nos. 1303-73, 1449-73.

35 T.C.M. 528 (1976)

T.C. Memo. 1976-116

John Webster Flanagan v. Commissioner. Betty Flanagan v. Commissioner.

United States Tax Court.

Filed April 15, 1976.


Attorney(s) appearing for the Case

John Webster Flanagan, pro se, Nueces County Jail, Box 1940, Corpus Christi, Tex. Bob J. Spann, for the petitioner in docket No. 1449-73. Daniel A. Taylor, Jr., for the respondent.


Memorandum Opinion

SIMPSON, Judge:

This matter comes before us because the Commissioner has made a number of motions with respect to the case of John Webster Flanagan, the petitioner in docket No. 1303-73. In his first motion under Rule 121 of the Tax Court Rules of Practice and Procedure1 for a partial summary judgment, the Commissioner asks us to hold that the statute of limitations...

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