KNUDSON v. COMMISSIONER

Docket No. 618-81.

43 T.C.M. 1014 (1982)

T.C. Memo. 1982-179

Mary Delila Knudson v. Commissioner.

United States Tax Court.

Filed April 7, 1982.


Attorney(s) appearing for the Case

Mary Delila Knudson, pro se, Salt Lake City, Utah. Randall G. Durfee, for the respondent.


Memorandum Opinion

KORNER, Judge:

This matter is before the Court on respondent's motion for summary judgment, which was filed herein on December 21, 1981, pursuant to the provisions of Rule 121 of the Tax Court's Rules of Practice and Procedure.1 This motion was noticed for argument at a trial session of the Court at Ogden, Utah on March 1, 1982, and was argued by the parties on that day.

In passing upon respondent's...

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