KRAUSE v. COMMISSIONER

Docket Nos. 16425-86, 33231-86.

92 T.C. 1003 (1989)

GARY E. KRAUSE, TAX MATTERS PARTNER, BARTON ENHANCED OIL PRODUCTION INCOME FUND, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT R.A. HILDEBRAND AND DOROTHY A. HILDEBRAND WAHL, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed May 11, 1989.


Attorney(s) appearing for the Case

Kenneth M. Barish and Jeffrey P. Berg, for the petitioners.

Stephen M. Miller, Marion S. Friedman, and Elizabeth Girafalco Chirich, for the respondent.


OPINION

SWIFT, Judge:

This matter is before the Court on the parties' cross-motions for partial summary judgment filed under Rule 121.1 With one exception, the issues with respect to which each party seeks summary judgment are the same. Each party has filed an objection to the opposing party's motion for partial summary judgment on the merits of each of the issues raised therein, and each party objects to the opposing...

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