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STAPLETON v. COMMISSIONER

Docket No. 28594-82.

49 T.C.M. 1045 (1985)

T.C. Memo. 1985-144

Bernard Stapleton v. Commissioner.

United States Tax Court.

Filed March 26, 1985.

Attorney(s) appearing for the Case

Bernard Stapleton, pro se, Inkster, Mich. Timothy S. Murphy, for the respondent.

Memorandum Findings of Fact and Opinion

WHITAKER, Judge:

This case is before the Court on respondent's Motion for Summary Judgment filed pursuant to Rule 121.1 Petitioner filed a response to the instant Motion. At the hearing on the Motion for Summary Judgment the Motion was taken under advisement. For convenience our Findings of Fact and Opinion are combined.

Respondent...

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