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MACELVAIN v. COMMISSIONER

Docket No. 16631-99L.

80 T.C.M. 513 (2000)

T.C. Memo. 2000-320

Robert C. MacElvain v. Commissioner.

United States Tax Court.

Filed October 13, 2000.

Attorney(s) appearing for the Case

Robert C. MacElvain, pro se. John F. Driscoll and Kerry Bryan, for the respondent.

MEMORANDUM OPINION

ARMEN, Special Trial Judge:

This matter is before the Court on respondent's Motion for Partial Summary Judgment, filed pursuant to Rule 121.1 As explained below, we shall grant respondent's motion.

Background

From 1984 through 1990, petitioner commenced four cases in this Court for the redetermination of deficiencies in Federal income taxes...

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