T.C. Memo. 2005-297
UNITED STATES TAX COURT
TIMOTHY J. BURKE, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 14904-04. Filed December 27, 2005.
Timothy J. Burke, pro se.
Michael R. Fiore, for respondent.
MEMORANDUM OPINION
WELLS, Judge: This matter is before the Court on
respondent’s motion for summary judgment pursuant to Rule 121 and
petitioner’s cross-motion for partial summary judgment. The
issues1 for decision are: (1) Whether petitioner is required to
1 Petitioner moves for partial summary judgment with respect
to the first issue.
Page: 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 Next
Last modified: May 25, 2011