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HUBBARD v. COMMISSIONER

Docket No. 9008-87.

54 T.C.M. 1121 (1987)

T.C. Memo. 1987-575

Charles E. Hubbard v. Commissioner.

United States Tax Court.

Filed November 23, 1987.

Attorney(s) appearing for the Case

Geoffrey J. O'Connor, for the petitioner. Oksana O. Xenos, for the respondent.

Memorandum Opinion

PANUTHOS, Special Trial Judge:

This matter came before the Court on petitioner's Motion for Summary Judgment and petitioner's Motion for Reconsideration of our Order granting removal of small tax case designation.1 By notice of deficiency, dated March 31, 1987, respondent determined deficiencies in petitioner's 1976, 1977, 1978, and 1979 Federal income taxes...

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