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JENTZSCH v. COMMISSIONER

Docket Nos. 4339-85, 3784-86.

54 T.C.M. 850 (1987)

T.C. Memo. 1987-513

Donald A. Jentzsch v. Commissioner.

United States Tax Court.

Filed September 30, 1987.

Attorney(s) appearing for the Case

Donald A. Jentzsch, pro se. Wesley F. McNamara, for the respondent.

Memorandum Opinion

FEATHERSON, Judge:

These cases are before the Court on respondent's Motions for Summary Judgment file August 7, 1987, pursuant to Rule 121, Tax Court Rules of Practice and Procedure.1

On September 17, 1987, petitioner filed objections to respondent's motions for summary judgment.

Respondent, in his notices of deficiency, determined deficiencies in petitioner's Federal income taxes for 1975 through...

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