T.C. Memo. 1996-282
UNITED STATES TAX COURT
HOMER N. CUMMINGS, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 12449-95. Filed June 19, 1996.
Thomas E. Redding, for petitioner.
Robert W. West and William A. Heard, for respondent.
MEMORANDUM OPINION
ARMEN, Special Trial Judge: This case is before the Court
on (1) Petitioner's Motion for Partial Summary Judgment Regarding
Penalties Asserted Based On The Net Operating Loss Carryforwards,
filed pursuant to Rule 121(a); and (2) petitioner's Motion for
Page: 1 2 3 4 5 6 7 8 9 10 11 12 13 Next
Last modified: May 25, 2011