MEMORANDUM OPINION
DEAN, Special Trial Judge:
This case is before the Court on respondent's motion for summary judgment under Rule 121. Unless otherwise indicated, subsequent section references are to the Internal Revenue Code, and all Rule references are to the Tax Court Rules of Practice and Procedure.
Background
At the time the petition was filed, petitioners resided in California.
Petitioners filed their joint 1997 Federal income...
Let's get started
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.