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BLOUNT v. COMMISSIONER

Docket No. 3588-93.

66 T.C.M. 1465 (1993)

T.C. Memo. 1993-568

Florence T. Blount v. Commissioner.

United States Tax Court.

Filed December 2, 1993.

Attorney(s) appearing for the Case

William F. Drew, Jr., 100 N. Tryon St., N.C., for the petitioner. Ross A. Rowley, for the respondent.

Memorandum Opinion

KORNER, Judge:

In this case, petitioner filed a motion for summary judgment, opposed by respondent, and the matter, after briefing and argument, is before the Court in that posture.

Rule 121(a)1 provides that "Either party may move, with or without supporting affidavits, for a summary adjudication in the moving party's favor upon all or any part of the legal issues in controversy".

Rule 121...

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