T.C. Memo. 1998-359
UNITED STATES TAX COURT
JOHN L. BOETTNER, JR., Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 23238-96. Filed October 5, 1998.
John L. Boettner, Jr., pro se.
Mary Ann Waters, for respondent.
MEMORANDUM OPINION
PANUTHOS, Chief Special Trial Judge: This matter is before
the Court on respondent's motion for partial summary judgment
under Rule 121.1 As the basis for this motion, respondent argues
1 All section references are to the Internal Revenue Code
in effect for the taxable year in issue, and all Rule references
(continued...)
Page: 1 2 3 4 5 6 7 8 9 10 11 12 13 14 Next
Last modified: May 25, 2011