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KING v. COMMISSIONER

Docket No. 15350-84.

87 T.C. 1213 (1986)

MARLOWE KING, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed December 2, 1986.

Attorney(s) appearing for the Case

Stephen Lewis, Bradford Ferguson, Frederick Hickman, Peter Freeman, and Michael Clark, for the petitioner.

Alan M. Jacobson, for the respondent.

OPINION

CLAPP, Judge:

This case is before the Court on petitioner's motion for partial summary judgment filed August 29, 1986, pursuant to Rule 121.1

Respondent determined deficiencies in petitioner's Federal income taxes as follows:

Year                                  Deficiency

1979 ................................   $19,989.34
1980 ................................ 1,525,852.76...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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