T.C. Memo. 1997-305
UNITED STATES TAX COURT
ROSEMARY V. COCOZZA, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 639-96. Filed July 1, 1997.
Rosemary V. Cocozza, pro se.
J. Scot Simpson, for respondent.
MEMORANDUM OPINION
BEGHE, Judge: This case is before the Court on cross-
motions for summary judgment under Rule 121.1 For the year 1992,
respondent determined a deficiency of $8,026 in petitioner’s
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 year in issue.
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