United States Tax Court.
Memorandum Opinion and Findings of Fact
POWELL, Special Trial Judge:
This case is before the Court on respondent's Motion for Partial Summary Judgment, filed May 5, 1989. The issue presented is whether petitioner is entitled to deduct under section 162
Findings of Fact
Rule 121 provides that summary judgment may be granted "if the pleadings, answers to interrogatories...
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