Memorandum Opinion
HALL, Judge:
This case is before the Court on respondent's motion for summary judgment filed pursuant to Rule 121, Tax Court Rules of Practice and Procedure.
Respondent determined deficiencies in petitioner's 1975 and 1976 income tax, plus additions to the tax under section 6651 (a)(1)
Let's get started

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.
- Updated daily.
- Uncompromising quality.
- Complete, Accurate, Current.