CHAUM v. COMMISSIONER

Docket No. 4516-76.

69 T.C. 156 (1977)

ELLIOT CHAUM AND ELINOR CHAUM, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed October 31, 1977.


Attorney(s) appearing for the Case

Allan D. Teplinsky and Gordon B. Cutler, for the petitioners.

Charles L. Eppright, for the respondent.


OPINION

SCOTT, Judge:

On January 6, 1977, petitioners filed a motion for summary judgment and a motion for determination as to burden of proof. On February 23, 1977, respondent filed a notice of objections to petitioners' motion for determination as to burden of proof and on March 7, 1977, filed an amendment to this notice and a memorandum brief in support of his objections. Argument on both motions was heard...

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