HIGHTOWER v. COMMISSIONER

Docket No. 11485-81.

44 T.C.M. 1228 (1982)

T.C. Memo. 1982-559

Glenn Hightower v. Commissioner.

United States Tax Court.

Filed September 23, 1982.


Attorney(s) appearing for the Case

Marilyn Barrett, for the petitioner. Michael C. Cohen, for the respondent.


Memorandum Opinion

WILES, Judge:

This matter is before the Court on motions for summary judgment filed by both parties pursuant to Rule 121.1

Glenn Hightower resided in Pasadena, California, on the date he filed his petition in this case. He filed his 1978 individual income tax return with the Internal Revenue Service Center, Fresno, California.

The sole issue before us is whether in computing the tax on self...

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