T.C. Memo. 1997-45 UNITED STATES TAX COURT TIMOTHY C. SADLIER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 22181-94. Filed January 27, 1997. Timothy C. Sadlier, pro se. Willie Fortenberry, Jr., for respondent. MEMORANDUM OPINION COLVIN, Judge: This case is before the Court on respondent's motion for summary judgment under Rule 121. On August 25, 1995, respondent filed a motion for summary judgment to sustain the adjustments to income and additions to tax determined in the notice of deficiency. Timothy C. SadlierPage: 1 2 3 4 5 6 7 8 9 10 Next
Last modified: May 25, 2011