T.C. Memo. 1996-312
UNITED STATES TAX COURT
ARTHUR B. CROZIER, Petitioner, v. COMMISSIONER
OF INTERNAL REVENUE, Respondent
Docket No. 7846-95. Filed July 10, 1996.
Louis A. Ramunno and Roland Barral, for respondent.
MEMORANDUM OPINION
CHIECHI, Judge: This case is before the Court on respon-
dent's motion for summary judgment pursuant to Rule 121
(motion).1 Respondent determined a deficiency in petitioner's
Federal income tax for 1991 in the amount of $13,784 and an
1 All Rule references are to the Tax Court Rules of Practice and
Procedure. All section references are to the Internal Revenue
Code in effect for the year at issue.
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