TUMLINSON v. COMMISSIONER

Docket No. 7828-81.

45 T.C.M. 750 (1983)

T.C. Memo. 1983-92

Thomas R. and Suzanne Tumlinson v. Commissioner.

United States Tax Court.

Filed February 10, 1983.


Attorney(s) appearing for the Case

Joe Alfred Izen, Jr., for the petitioners. David W. Johnson, for the respondent.


Memorandum Opinion

DAWSON, Judge:

This case is before us on respondent's motion for summary judgment, petitioners' motion for relief from deemed admissions, and petitioners' motion for leave to amend petition. A hearing on these motions was held at San Antonio, Texas, on December 6, 1982. Counsel for the parties were present and resisted the opposing motions. Counsel have also filed various memoranda in support of their respective positions.

On February...

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