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AZELTINE v. COMMISSIONER

Docket No. 5922-88.

57 T.C.M. 483 (1989)

T.C. Memo. 1989-246

Gerald M. and Shirley M. Azeltine v. Commissioner.

United States Tax Court.

Filed May 18, 1989.

Attorney(s) appearing for the Case

Gerald M. Azeltine, pro se. Stephen P. Baker, for the respondent.

Memorandum Opinion

PARR, Judge:

This case is before us on respondent's motion for summary judgment pursuant to Rule 121(a).1 We hold that there is no genuine issue of material fact in dispute herein and that respondent is entitled to judgment as a matter of law.

Respondent issued separate notices of deficiency to petitioners, each dated December 31, 1987, in which the following deficiencies and additions to tax were determined...

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