MORENO v. COMMISSIONER

Docket No. 19900-88.

56 T.C.M. 1021 (1989)

T.C. Memo. 1989-9

Silvestre Moreno, Jr. v. Commissioner.

United States Tax Court.

Filed January 9, 1989.


Attorney(s) appearing for the Case

Silvestre Moreno, Jr., pro se. Phillip A. Pillar, for the respondent.


Memorandum Opinion

SWIFT, Judge:

This matter is before the Court on petitioner's motion for summary judgment filed October 7, 1988. Respondent filed his objection to petitioner's motion on November 10, 1988. This case is calendared for trial on March 3, 1989, in San Antonio, Texas.

From the brief explanations set forth in the materials submitted by the parties in connection with this motion, it appears that petitioner's motion is based on his belief...

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