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TONN v. COMMISSIONER

Docket No. 11076-99.

81 T.C.M. 1670 (2001)

T.C. Memo. 2001-123

Martin H. Tonn and Lorraine A. Tonn v. Commissioner.

United States Tax Court.

Filed May 24, 2001.

Attorney(s) appearing for the Case

Martin H. Tonn and Lorraine A. Tonn, pro sese.

Eric W. Johnson, for the respondent.

MEMORANDUM OPINION

RUWE, Judge:

This matter is before the Court on respondent's motion for partial summary judgment filed pursuant to Rule 121.1 The issues presented are: (1) Whether the amounts and characterizations of gross income determined in the notices of deficiency are correct; and (2) whether petitioners incurred a loss in 1987 which they may use to offset their gross...

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