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BEST v. COMMISSIONER

Docket No. 8954-93.

69 T.C.M. 1578 (1995)

T.C. Memo. 1995-2

Robert E. Best v. Commissioner.

United States Tax Court.

Filed January 3, 1995.

Attorney(s) appearing for the Case

Hugh T. Echols, 7712 Harrisburg Blvd., Houston, Tex., for the petitioner. Wanda M. Cohen, for the respondent.

Memorandum Opinion

GOLDBERG, Special Trial Judge:

This case was assigned pursuant to the provisions of section 7443A(b)(3) and Rules 180, 181, and 182.1 This matter is before the Court on petitioner's motion for partial summary judgment pursuant to Rule 121.

Respondent determined a deficiency in petitioner's Federal income tax for 1988 in the amount of $6,199, and an addition to tax for that year in the amount of $1,549...

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