COOPER v. COMMISSIONER

Memorandum Findings of Fact and Opinion

PARR, Judge:

This case is before us on respondent's motion for summary judgment filed May 8, 1989. Because genuine issues remain as to material facts, as shown below, respondent's motion will be denied.

In his statutory notice respondent determined deficiencies and additions to tax as follows:

                                               Additions to Tax
                              ...

                    
                    
                    

                        

                            

                                

                            
                            

                                

                                    

                                        

                                        

                                        

                                    
                                
                                

                                    
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.
                                        
                                    
                                    
                                    
Subscribe
Now!