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McCORKLE v. COMMISSIONER

Docket No. 10330-02L.

85 T.C.M. 830 (2003)

T.C. Memo. 2003-34

Drina L. McCorkle v. Commissioner.

United States Tax Court.

Filed February 14, 2003.

Attorney(s) appearing for the Case

Deborah R. Jaffe and Robert M. McCallum, for the petitioner.

Julie L. Payne, for the respondent.

MEMORANDUM OPINION

VASQUEZ, Judge.

This case is before the Court on respondent's motion for summary judgment.

Rule 121(a)1 provides that either party may move for summary judgment upon all or any part of the legal issues in controversy. Full or partial summary judgment may be granted only if it is demonstrated that no genuine issue exists as to any material fact, and a decision may be entered as a matter of law. Rule...

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