T.C. Memo. 1997-415
UNITED STATES TAX COURT
CHARLES E. CAMPBELL, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 10421-95 Filed September 18, 1997.
Charles E. Campbell, pro se.
Dennis M. Kelly, for respondent.
MEMORANDUM OPINION
LARO, Judge: Respondent moves pursuant to Rule 1211 for an
order granting summary judgment in respondent's favor.
1 Rule references are to the Tax Court Rules of Practice
and Procedure. Section references are to the Internal Revenue
Code in effect for the years in issue. Unless otherwise
indicated, dollar amounts are rounded to the nearest dollar.
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