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JACOBS v. COMMISSIONER

Docket No. 3521-81.

43 T.C.M. 1071 (1982)

T.C. Memo. 1982-198

Muriel R. Jacobs v. Commissioner.

United States Tax Court.

Filed April 14, 1982.

Attorney(s) appearing for the Case

Muriel R. Jacobs, pro se. Thomas N. Thompson, for the respondent.

Memorandum Opinion

KÖRNER, Judge:

This matter is before the Court on respondent's motion for summary judgment, which was filed herein on February 2, 1982, pursuant to the provisions of Rule 121 of the Tax Court's Rules of Practice and Procedure:1 This motion was noticed for argument at a trial session of the Court at Ogden, Utah on March 1, 1982, and was argued by the parties on that day.

The years before the Court...

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