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BEER v. COMMISSIONER

Docket No. 19469-80.

45 T.C.M. 401 (1982)

T.C. Memo. 1982-735

William J. Beer v. Commissioner.

United States Tax Court.

Filed December 27, 1982.

Attorney(s) appearing for the Case

Robert W. Gagniuk, for the petitioner. Kevin W. Cobb, for the respondent.

Memorandum Opinion

KÖRNER, Judge:

This matter is before the court on respondent's motion for summary judgment, filed 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 Detroit, Michigan.

Respondent determined deficiencies in income tax against petitioner on July 25, 1980 for the following calendar years...

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