CORNELL v. COMMISSIONER

Docket No. 29837-81.

46 T.C.M. 555 (1983)

T.C. Memo. 1983-370

Steven E. Cornell v. Commissioner.

United States Tax Court.

Filed June 22, 1983.


Attorney(s) appearing for the Case

Thomas D. Kershaw, Jr., 220 Main St., Klamath Falls, Ore. 97601, for the petitioner. John C. Meaney, for the respondent.


Memorandum Opinion

HAMBLEN, Judge:

This case is before the Court on respondent's motion for summary judgment filed pursuant to Rule 121.1 Therein, respondent asks the court to render judgment in his favor on all the issues presented, i.e., that there is a deficiency in petitioner's 1980 income tax as determined by respondent, that such deficiency is subject to an addition under...

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