KINKEAD v. COMMISSIONER

Docket No. 27446-81.

46 T.C.M. 1088 (1983)

T.C. Memo. 1983-481

Robert E. Kinkead v. Commissioner.

United States Tax Court.

Filed August 15, 1983.


Attorney(s) appearing for the Case

Robert E. Kinkead, pro se, Robbinsdale, Minn. Sue A. Nelson, for the respondent.


Memorandum Opinion

KÖRNER, Judge:

This matter is before the Court on respondent's motion for summary judgment pursuant to the provisions of Rule 121.1 Respondent's motion was filed on March 29, 1983, and was argued by the parties at a trial session of the Court in St. Paul, Minnesota, on June 20, 1983.

Respondent determined deficiencies in income tax and additions to tax for the years and in the amounts as follows...

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