NANKIVIL v. COMMISSIONER

Docket No. 23119-80.

45 T.C.M. 331 (1982)

T.C. Memo. 1982-722

Donald B. and Betty M. Nankivil v. Commissioner.

United States Tax Court.

Filed December 14, 1982.


Attorney(s) appearing for the Case

James W. Clark, for the respondent.


Memorandum Opinion

SCOTT, Judge:

This case is before the Court on respondent's motion for summary judgment filed on July 23, 1982. There was attached to respondent's motion for summary judgment a stipulation of facts executed by the parties which was also filed with the Court on July 23, 1982. At the hearing on respondent's motion in Jacksonville, Florida, on September 20, 1982, respondent appeared by counsel and petitioners did not appear in person, but...

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