T.C. Memo. 1996-138 UNITED STATES TAX COURT STEWART E. FASON AND JANA K. FASON, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 2731-95. Filed March 20, 1996. Larry V. Bishins, for petitioner Jana K. Fason. Sergio Garcia-Pages, for respondent. MEMORANDUM OPINION PARR, Judge: This case is presently before the Court on petitioner Jana K. Fason’s motion for summary judgment filed February 28, 1996, pursuant to Rule 121.1 Respondent has not 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 year in issue, unless otherwise indicated.Page: 1 2 3 4 5 6 7 8 9 10 Next
Last modified: May 25, 2011