HESS v. COMMISSIONER

Docket No. 30302-87, 39434-87.

57 T.C.M. 112 (1989)

T.C. Memo. 1989-167

Errol J. Hess v. Commissioner.

United States Tax Court.

Filed April 17, 1989.


Attorney(s) appearing for the Case

John E. Eldridge, for the petitioner. J. Frank Hall, Jr., for the respondent.


Memorandum Opinion

SWIFT, Judge:

In Docket No. 30302-87, respondent determined deficiencies in petitioner's Federal income tax liabilities for 1981 and 1982 in the amounts of $1,909 and $2,337. In Docket No. 39434-87, respondent determined a deficiency in petitioner's Federal income tax liability for 1984 in the amount of $1,577. On February 9, 1989, respondent filed a motion for partial summary judgment in each of these consolidated cases.

On March...

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