1. Home
  2. Browse Decisions
  3. T.C.
  4. 118 T.C.
  5. 118 T.C. 365 (2002)
 

ROBERTS v. COMMISSIONER

Docket No. 1991-01L.

118 T.C. 365 (2002)

118 T.C. No. 23

THOMAS W. ROBERTS, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed May 3, 2002.

Attorney(s) appearing for the Case

Thomas W. Roberts, pro se.

Joanne B. Minsky, for respondent.

OPINION

CHIECHI, Judge:

This case is before the Court on the parties' cross-motions for partial summary judgment.1 We shall deny petitioner's motion for partial summary judgment (petitioner's motion), and we shall grant respondent's motion for partial summary judgment (respondent's motion).

Background

The record establishes and/or the parties do not dispute the following.

Petitioner resided...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases