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Robert K. Lahodny - Page 5

Legal Research Home > US Tax Court > 1997 > Robert K. Lahodny - Page 5

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            Commissioner, 84 T.C. 405, 409-410 (1985); Brooks v.                                      
            Commissioner, 82 T.C. 413, 431 (1984), affd. without published                            
            opinion 772 F.2d 910 (9th Cir. 1985); Amos v. Commissioner,                               
            43 T.C. 50 (1964), affd. 360 F.2d 358 (4th Cir. 1965).                                    
                  Respondent's motion for partial summary judgment will be                            
            granted.                                                                                  
                  To reflect the foregoing,                                                           

                                                            An appropriate order                      
                                                      will be issued.