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SHELTON v. COMMISSIONER

Docket No. 6081-82.

45 T.C.M. 555 (1983)

T.C. Memo. 1983-38

Lewis F. Shelton v. Commissioner.

United States Tax Court.

Filed January 24, 1983.

Attorney(s) appearing for the Case

Lewis F. Shelton, pro se., Ruidoso, N.M. Deborah A. Butler and Helen T. Repsis, for the respondent.

Memorandum Opinion

FEATHERSTON, Judge:

This matter is before the Court on respondent's motion for partial summary judgment, filed on October 26, 1982, pursuant to Rule 1211 and heard by the Court on December 6, 1982, at Albuquerque, New Mexico.

Petitioner was a legal resident of New Mexico when he filed his petition.

Respondent determined deficiencies in petitioner's Federal income taxes, as well as additions...

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