AMMEN v. COMMISSIONER

Docket No. 982-79.

44 T.C.M. 883 (1982)

T.C. Memo. 1982-477

Kumalee B. Ammen v. Commissioner.

United States Tax Court.

Filed August 17, 1982.


Attorney(s) appearing for the Case

Taylor W. O'Hearn, for the petitioner. H. Karl Zeswitz, Jr., for the respondent.


Memorandum Opinion

DAWSON, Judge:

This matter is before the Court on respondent's motion for summary judgment and, alternatively, his motion to dismiss this case for failure to properly prosecute. Each motion is supported by a memorandum of points and authorities. Arguments on the motions were held on February 1, 1982, at New Orleans, Louisiana. Petitioner's counsel later filed a memorandum in opposition to respondent's motions.

The pertinent facts...

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