T.C. Memo. 1996-6 UNITED STATES TAX COURT JOSEPH C. STEPIEN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 8161-95. Filed January 11, 1996. Raymond N. McCabe, for petitioner. Lynne Camillo and Matthew I. Root, for respondent. MEMORANDUM OPINION ARMEN, Special Trial Judge: This matter is presently before the Court on respondent's Motion for Partial Summary Judgment. Respondent seeks a partial summary adjudication that there is an underpayment in petitioner's income tax for the taxable year 1984, and that a portion of such underpayment isPage: 1 2 3 4 5 6 7 Next
Last modified: May 25, 2011