T.C. Memo. 1996-205
UNITED STATES TAX COURT
GEORGE M. OSSERMAN, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 44576-86. Filed April 29, 1996.
George M. Osserman, pro se.
Maureen T. O'Brien, for respondent.
MEMORANDUM OPINION
WOLFE, Special Trial Judge: This matter is before the Court
on respondent's Motion for Partial Summary Judgment filed under
Rule 121.1 Respondent bases her Motion for Partial Summary
1 All section references are to the Internal Revenue Code in
effect for the years in issue, unless otherwise indicated. All
Rule references are to the Tax Court Rules of Practice and
(continued...)
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