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TRAVERS v. COMMISSIONER

Docket No. 10504-81.

44 T.C.M. 988 (1982)

T.C. Memo. 1982-498

Paul Travers v. Commissioner.

United States Tax Court.

Filed August 30, 1982.

Attorney(s) appearing for the Case

Paul Travers, pro se, San Diego, Calif. Karen Nicholson Sommers, for the respondent.

Memorandum Opinion

SCOTT, Judge:

This case was heard on respondent's motion for summary judgment filed February 12, 1982, at San Diego, California, on July 27, 1982.1 The ground for respondent's motion is that petitioner is collaterally estopped by our decision in a prior case involving the same person who is the petitioner in this case from raising the issue raised in this case.

The facts in this case, as agreed to by...

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