Memorandum Opinion
NIMS, Chief Judge:
This matter is before the Court on petitioner's motion for partial summary judgment pursuant to Rule 121. (All Rule references are to the Tax Court Rules of Practice and Procedure, and unless otherwise noted, all section references are to sections of the Internal Revenue Code in effect for the years in issue.) Respondent has filed a notice of objection to petitioner's motion for partial summary judgment and a cross-motion...
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.