Memorandum Opinion
NIMS, Chief Judge:
By statutory notice dated January 13, 1989, respondent determined a deficiency in petitioner's 1985 Federal income tax in the amount of $12,174.59.
On May 25, 1989, respondent filed a motion for summary judgment pursuant to Rule 121, Tax Court Rules of Practice and Procedure, which was heard by the Court on July 12, 1989. Petitioner did not appear at the hearing on this motion. However, on July 24, 1989, petitioner...
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.