Memorandum Opinion
NIMS, Chief Judge:
This matter is before the Court on respondent's motion for summary judgment pursuant to Rule 121. (Unless otherwise indicated, all Rule references are to the Tax Court Rules of Practice and Procedure and all section references are to the Internal Revenue Code for the years in issue.)
By statutory notice of deficiency dated April 17, 1989, respondent determined deficiencies in
Welcome to the leading source of independent legal reporting
Let's get started
Sign on now to see your case.
Or view more than 10 million decisions and orders.