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BOYCE v. COMMISSIONER

Docket No. 6979-89.

60 T.C.M. 1082 (1990)

T.C. Memo. 1990-555

James M. Boyce, Jr. and Shelley A. Boyce v. Commissioner.

United States Tax Court.

Filed October 24, 1990.

Attorney(s) appearing for the Case

James M. Boyce and Shelley A. Boyce, pro se. June Y. Bass, for the respondent.

Memorandum Opinion

HAMBLEN, Judge:

This matter is before the Court on respondent's motion for partial summary judgment pursuant to Rule 1211 and petitioners' motion to defer consideration of respondent's motion.

The issues that respondent seeks to have adjudicated in his favor are (1) whether petitioners, as citizens and residents of California, are exempt from paying Federal income taxes as provided by subtitle A of...

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