DEWHURST v. COMMISSIONER

Docket No. 2124-88.

58 T.C.M. 136 (1989)

T.C. Memo. 1989-499

John D. Dewhurst, Jr. and Arlene Dewhurst v. Commissioner.

United States Tax Court.

Filed September 11, 1989.


Attorney(s) appearing for the Case

John D. Dewhurst, Jr. and Arlene Dewhurst, pro se. James S. Yan, for the respondent.


Memorandum Opinion

GERBER, Judge:

Respondent in a motion filed August 7, 1989, moved for summary judgment under Rule 121.1 By Court order dated August 10, 1989, petitioners were permitted to object or respond to respondent's Motion for Summary Judgment. Petitioners failed to make a response. Respondent, in a December 23, 1987, notice of deficiency, determined for the taxable year 1983 a $12,036 deficiency in income tax; a $2...

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