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ROTHBART v. COMMISSIONER

Docket No. 980-80.

42 T.C.M. 1128 (1981)

T.C. Memo. 1981-524

Charles J. Rothbart v. Commissioner.

United States Tax Court.

Filed September 21, 1981.

Attorney(s) appearing for the Case

Carolyn L. Sampson, for the petitioner. Benjamin A. de Luna, for the respondent.

Memorandum Opinion

WILES, Judge:

This case is before the Court on petitioner's motion for summary judgment filed December 22, 1980, pursuant to Rule 121,1 and heard on June 1, 1981. Respondent has objected to petitioner's motion. Both parties have introduced affidavits and "other acceptable materials" in support of their positions. Rule 121.

Respondent determined deficiencies and additions to tax in petitioner's Federal...

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