HOWARD v. COMMISSIONER

Docket No. 13447-99L.

80 T.C.M. 511 (2000)

T.C. Memo. 2000-319

William W. Howard v. Commissioner.

United States Tax Court.

Filed October 13, 2000.


Attorney(s) appearing for the Case

William W. Howard, pro se. Michael D. Zima and Kerry Bryan, for the respondent.


Memorandum Opinion

ARMEN, Special Trial Judge:

This matter is before the Court on respondent's Motion for Summary Judgment, filed pursuant to Rule 121(a).1 As explained in detail below, we shall grant respondent's motion.

Background

On November 14, 1995, respondent issued a notice of deficiency to petitioner determining deficiencies in, and additions to, his Federal income taxes for 1987 and 1988. The...

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