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RIESTER v. COMMISSIONER

Docket No. 19064-82.

49 T.C.M. 621 (1985)

T.C. Memo. 1985-46

Walter H. Riester and Janet C. Riester v. Commissioner.

United States Tax Court.

Filed January 30, 1985.

Attorney(s) appearing for the Case

Robert B. Milgroom, Lynnfield, Mass., for the petitioners. Maureen T. O'Brien, for the respondent.

Memorandum Opinion

NIMS, Judge:

This matter is before the Court on respondent's motion for partial summary judgment pursuant to Rule 121.1

Respondent determined deficiencies in petitioners' Federal income tax as follows:

  Year                        Deficiency

  1977 .....................   $4,855.04
  1978 .....................    3,752.16
  1979 .....................    2,112.88

Respondent...

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