T.C. Memo. 1997-387 UNITED STATES TAX COURT KENNETH A. WEINER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 663-93. Filed August 25, 1997. Kenneth A. Weiner, pro se. William G. Bissell, for respondent. MEMORANDUM OPINION LARO, Judge: Respondent moves pursuant to Rule 1211 for an order granting summary judgment in respondent's favor. Respondent's motion for summary judgment is based on matters 1 Rule references are to the Tax Court Rules of Practice and Procedure, and section references are to the Internal Revenue Code in effect for the years in issue.Page: 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 Next
Last modified: May 25, 2011