KIRK v. COMMISSIONER

Docket No. 24935-88.

60 T.C.M. 1148 (1990)

T.C. Memo. 1990-564

David James Kirk v. Commissioner.

United States Tax Court.

Filed October 29, 1990.


Attorney(s) appearing for the Case

Stephen R. Takeuchi, for the respondent.


Memorandum Opinion

SCOTT, Judge:

This case was assigned to Special Trial Judge Pajak pursuant to section 7443A(b) of the Code and Rule 180 et seq. The Court agrees with and adopts his opinion which is set forth below.

Opinion of the Special Trial Judge

PAJAK, Special Trial Judge:

This case is before the Court on respondent's motion for summary judgment under Rule 121.

Respondent determined a deficiency in petitioner's Federal...

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