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KOOP v. COMMISSIONER

Docket No. 21851-80.

47 T.C.M. 1107 (1984)

T.C. Memo. 1984-75

Ronald R. Koop and Celia A. Koop v. Commissioner.

United States Tax Court.

Filed February 14, 1984.

Attorney(s) appearing for the Case

John W. Nelley, Jr., First American Center, Nashville, Tenn., for the petitioners. Robert P. Crowther and Sarah A. Hall, for the respondent.

Memorandum Opinion

CANTREL, Special Trial Judge:

This case is before the Court on respondent's Motion for Summary Judgment filed on December 29, 1983,1 pursuant to Rule 121, Tax Court Rules of Practice and Procedure.2

Respondent, in his notice of deficiency issued to petitioners on October 9, 1980, determined a deficiency in petitioners' Federal income tax for the taxable calendar year 1977...

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