- 5 -
Commissioner, 84 T.C. 405, 409-410 (1985); Brooks v.
Commissioner, 82 T.C. 413, 431 (1984), affd. without published
opinion 772 F.2d 910 (9th Cir. 1985); Amos v. Commissioner,
43 T.C. 50 (1964), affd. 360 F.2d 358 (4th Cir. 1965).
Respondent's motion for partial summary judgment will be
granted.
To reflect the foregoing,
An appropriate order
will be issued.
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Last modified: May 25, 2011