Memorandum Opinion
WILES, Judge:
This matter is before the Court on motions for summary judgment filed by both parties pursuant to Rule 121.
Glenn Hightower resided in Pasadena, California, on the date he filed his petition in this case. He filed his 1978 individual income tax return with the Internal Revenue Service Center, Fresno, California.
The sole issue before us is whether in computing the tax on self...
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.