FOX v. COMMISSIONER

Docket Nos. 19361-89, 16560-90.

65 T.C.M. 1831 (1993)

T.C. Memo. 1993-37

Frederick M. and Michelle B. Fox v. Commissioner. Frederick M. Fox v. Commissioner.

United States Tax Court.

Filed February 1, 1993.


Attorney(s) appearing for the Case

Frederick M. Fox, pro se. Karen Nicholson Sommers, for the respondent.


Memorandum Opinion

GOLDBERG, Special Trial Judge:

These cases were heard pursuant to the provisions of section 7443A(b)(4) and Rules 180 and 181. All section references are to the Internal Revenue Code in effect for the years in issue and all Rule references are to the Tax Court Rules of Practice and Procedure. These cases are before the Court on respondent's motions for partial summary judgment filed on January 7, 1992, in docket No. 19361-89 and on February...

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