T.C. Memo. 1995-541 UNITED STATES TAX COURT BRUCE P. CADWELL, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 17703-94. Filed November 15, 1995. Steven B. Jacobs, for petitioner. Kevin G. Croke, for respondent. MEMORANDUM FINDINGS OF FACT AND OPINION PARR, Judge: This case is presently before the Court on respondent's Motion for Summary Judgment pursuant to Rule 121 of the Tax Court Rules of Practice and Procedure;1 the motion was filed October 23, 1995. 1 All Rule references are to the Tax Court Rules of Practice and Procedure, and all section references are to the Internal Revenue Code in effect for the taxable years in issue, unless otherwise indicated.Page: 1 2 3 4 5 6 7 8 Next
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