T.C. Memo. 1996-100
UNITED STATES TAX COURT
JAMES E. BROWN, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 10823-95. Filed March 6, 1996.
James E. Brown, pro se.
Rebecca Dance Harris, for respondent.
MEMORANDUM OPINION
PARR, Judge: This matter is before the Court on
petitioner's motion for summary judgment, filed November 27,
1995, pursuant to Rule 121.1 On December 18, 1995, respondent
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.
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