T.C. Memo. 1997-134
UNITED STATES TAX COURT
ALBERT J. MILLER, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 22733-92. Filed March 17, 1997.
Lawrence V. Brookes, for petitioner.
Ewan D. Purkiss and Andrew P. Crousore, for respondent.
MEMORANDUM OPINION
K�RNER, Judge: This case is before the Court on
petitioner's motion for summary judgment as supplemented under
Rule 121.1 Respondent determined that petitioner, acting as
general partner of certain limited partnerships, was personally
1 All statutory references are to the Internal Revenue Code
in effect for the years in issue, and all Rule references are to
the Tax Court Rules of Practice and Procedure, except as
otherwise noted.
Page: 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 Next
Last modified: May 25, 2011