ARIES v. COMMISSIONER

Docket Nos. 3827-89, 3841-89.

61 T.C.M. 1769 (1991)

T.C. Memo. 1991-41

Frank A. Aries, Frank A. and Judy S. Aries v. Commissioner.

United States Tax Court.

Filed February 5, 1991.


Attorney(s) appearing for the Case

Albert Kushinsky, 102 S. Tejon, Colorado Springs, Colo., Stanten D. Rosenbaum, and Gary A. Kleiman, for the petitioners. Randall L. Preheim and Allan E. Lang, for the respondent.


Memorandum Opinion

FAY, Judge:

This case is before the Court on petitioner's Motion for Summary Judgment in docket No. 3827-89 and petitioners' Motion for Partial Summary Judgment in docket No. 3841-89. Both motions were filed October 1, 1990.1 The stipulation of facts is incorporated by reference. Frank and Judy Aries (petitioners) resided in Colorado Springs when the petitions in these cases were filed.

Frank A. Aries...

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