ROBINSON v. COMMISSIONER

Docket No. 5355-01L.

85 T.C.M. 1026 (2003)

T.C. Memo. 2003-77

George A. Robinson v. Commissioner.

United States Tax Court.

Filed March 17, 2003.


Attorney(s) appearing for the Case

George A. Robinson, pro se.

Robert T. Little, for the respondent.


MEMORANDUM OPINION

CHIECHI, Judge.

This case is before the Court on respondent's motion for partial summary judgment (respondent's motion). We shall grant respondent's motion.

Background

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

Petitioner resided in Chicago, Illinois, at the time he filed the petition in this case.

On July 14, 1993, respondent issued to petitioner a notice of deficiency...

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