T.C. Memo. 1997-233
UNITED STATES TAX COURT
CHAROL L. STAFFORD, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
JAMES E. STAFFORD, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket Nos. 7275-96, 7292-96. Filed May 20, 1997.
Charol L. Stafford and James E. Stafford, pro sese.
William G. Bissell, for respondent.
MEMORANDUM OPINION
GALE, Judge: This matter is before the Court on respondent's
motion for summary judgment pursuant to Rule 1211 as to the
1 Unless otherwise indicated, all Rule references are to
the Tax Court Rules of Practice and Procedure. All section
references are to the Internal Revenue Code in effect for the
years at issue.
Page: 1 2 3 4 5 6 7 8 9 10 11 12 13 Next
Last modified: May 25, 2011