T.C. Memo. 1999-422 UNITED STATES TAX COURT WILLIAM J. TULLY, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 16008-98. Filed December 27, 1999. William J. Tully, pro se. Edwin A. Herrera, for respondent. MEMORANDUM OPINION WELLS, Judge: This case is before the Court on respondent's motion for partial summary judgment and second motion for partial summary judgment pursuant to Rule 121.1 Respondent determined a 1 Unless otherwise indicated, all section references are to the Internal Revenue Code as in effect for the year in issue, and all Rule references are to the Tax Court Rules of Practice and (continued...)Page: 1 2 3 4 5 6 7 8 9 10 11 12 13 14 Next
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