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AMERICAN POLICE & FIRE FOUNDATION, INC. v. COMMISSIONER

Docket Nos. 13515-78, 22947-80.

81 T.C. 699 (1983)

AMERICAN POLICE & FIRE FOUNDATION, INC., PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed October 5, 1983.

Attorney(s) appearing for the Case

Gregory C. Picken, Ronald M. Barron, and Bruce Jay Toland, for the petitioner.

Mark W. Nickerson, for the respondent.

SHIELDS, Judge:

These consolidated cases are presently before the Court on six motions by the petitioner. The motions are as follows: (1) Motion That Respondent Be Held In Default; (2) Motion For Summary Judgment; (3) Motion to Shift Burden Of Proof, Or In The Alternative, Shift Burden Of Going Forward, which we shall treat as a motion to shift the burden of going forward with the evidence to respondent; (4) Motion To Return Property Or Compel Stipulation Of...

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