Robert J. Merlo - Page 1

                                 T.C. Memo. 2005-178                                  

                               UNITED STATES TAX COURT                                

                           ROBERT J. MERLO, Petitioner v.                             
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      

               Docket No. 21538-03.          Filed July 20, 2005.                     

               Brian G. Isaacson and Don Paul Badgley, for petitioner.                
               Sandra Veliz, for respondent.                                          

                                 MEMORANDUM OPINION                                   

               HAINES, Judge:  This case is before the Court on the                   
          parties’ cross-motions for partial summary judgment pursuant to             
          Rule 121.1  The issues for decision are:  (1) Whether                       
          petitioner’s rights to shares of stock of Exodus Communications,            

               1 Unless otherwise indicated, Rule references are to the Tax           
          Court Rules of Practice and Procedure, and section references are           
          to the Internal Revenue Code, as amended.                                   

Page:   1  2  3  4  5  6  7  8  9  10  11  12  Next

Last modified: May 25, 2011