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The parties have presented substantial argument with respect
to the effect of a prior motion filed by respondent wherein, for
purposes of the motion, respondent computed petitioner's 1980 and
1981 tax liabilities allowing income averaging. The Court
subsequently permitted respondent to withdraw that motion. We do
not deem the filing or withdrawal of said motion to be relevant
or a discussion thereof necessary for our holding herein.
An appropriate order will be issued denying respondent's
motion for partial summary judgment and granting petitioner's
motion for partial summary judgment.
To reflect the foregoing,
An appropriate order will
be issued.
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Last modified: May 25, 2011