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BOYCE v. COMMISSIONER

Docket No. 6979-89.

60 T.C.M. 1549 (1990)

T.C. Memo. 1990-658

James M. Boyce, Jr. and Shelley A. Boyce v. Commissioner.

United States Tax Court.

Filed December 31, 1990.

Attorney(s) appearing for the Case

James M. Boyce, Jr. and Shelley A. Boyce, pro se. June Y. Bass, for the respondent.

Memorandum Opinion

HAMBLEN, Judge.

This matter is before the Court on respondent's motion for summary judgment, filed November 8, 1990, pursuant to Rule 121.1 The issue that respondent seeks to have adjudicated in his favor is whether petitioners, as a matter of law, should be found liable for the tax deficiencies and additions to tax as determined by respondent in the deficiency notices. Petitioners have failed to file any objection...

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