REDD v. COMMISSIONER

Docket No. 27416-90.

66 T.C.M. 1029 (1993)

T.C. Memo. 1993-475

Ed and Frances Redd v. Commissioner.

United States Tax Court.

Filed October 18, 1993.


Attorney(s) appearing for the Case

Ed and Frances Redd, pro se. Gerald L. Brantley, for the respondent.


Memorandum Opinion

PARR, Judge:

This case is presently before the Court on petitioners' motion for partial summary judgment pursuant to Rule 121(c),1 filed on August 25, 1993. Petitioners filed an amendment to the motion for partial summary judgment on September 28, 1993. The motion and the amendment to the motion state that the issue on which partial summary judgment is sought concerns checks which respondent alleges were cashed...

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