STURMAN v. COMMISSIONER

Docket No. 10024-95.

71 T.C.M. 3039 (1996)

T.C. Memo. 1996-233

David A. Sturman and Celinda M. Sturman v. Commissioner.

United States Tax Court.

Filed May 22, 1996.


Attorney(s) appearing for the Case

F. Richard Losey and Daniel J. Leer, for the petitioners. Debra K. Estrem, for the respondent.


MEMORANDUM OPINION

LARO, Judge:

Petitioners move for summary adjudication in their favor, arguing that res judicata disposes of this case. Petitioners support their motion with two affidavits (with attached exhibits), as well as a memorandum of law. Petitioners' affiants are: (1) David A. Sturman, one of petitioners herein and the sole shareholder of Inter-Regional Service Corp. (Corporation), and (2) Harlan Sharpers, Corporation's director. Respondent objects...

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