LARSON v. COMMISSIONER

Docket No. 44303-85.

65 T.C.M. 2527 (1993)

T.C. Memo. 1993-188

Duane W. Larson and Pamela A. Larson v. Commissioner.

United States Tax Court.

Filed April 27, 1993.


Attorney(s) appearing for the Case

Duane W. Larson and Pamela A. Larson, pro se. Jay M. Erickson, for the respondent.


Memorandum Opinion

GERBER, Judge:

Respondent moved for partial summary judgment seeking to establish petitioners' understatement of income tax liabilities in the amounts asserted in a prior criminal proceeding. Petitioners, in turn, deny that respondent is entitled to partial summary judgment, and they also made a cross-motion for summary judgment regarding four aspects of this case.1

Respondent's motion is based solely...

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