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TAKE v. COMMISSIONER

Docket No. 9156-83.

82 T.C. 630 (1984)

THOMAS TAKE AND JANICE TAKE, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed April 24, 1984.

Attorney(s) appearing for the Case

Milton Moss, for the petitioners.

Milton J. Carter, Jr., and Willie E. Armstrong, Jr., for the respondent.

OPINION

CANTREL, Special Trial Judge:

This case is presently before the Court on petitioners' motion for summary judgment, filed on August 12, 1983, pursuant to Rule 121(a),1 and respondent's motion for summary judgment, filed on September 15, 1983, pursuant to Rule 121(a).

Respondent, in his notice of deficiency issued to petitioners on January 21, 1983, determined a deficiency...

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