-8- determination as to this issue. See Motley v. Commissioner, T.C. Memo. 2001-257. We have considered all arguments and have found those arguments not discussed herein to be irrelevant and/or without merit. To reflect respondent’s concessions, Decision will be entered under Rule 155.Page: Previous 1 2 3 4 5 6 7 8
Last modified: May 25, 2011