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BOSO v. COMMISSIONER

Docket No. 9387-94.

69 T.C.M. 2711 (1995)

T.C. Memo. 1995-228

James H. Boso and Elizabeth J. Boso v. Commissioner.

United States Tax Court.

Filed May 23, 1995.

Attorney(s) appearing for the Case

David M. Kirsch, San Jose, Calif., for the petitioners.

Elaine L. Sierra, for the respondent.

Memorandum Opinion

DEAN, Special Trial Judge:

This case was assigned pursuant to section 7443A(b)(4) of the Code and Rules 180, 181, and 183.1

This case is before the Court on respondent's motion to withdraw or modify deemed admissions filed on December 16, 1994, pursuant to Rule 90(f) and petitioners' motion for summary judgment filed December 23, 1994, pursuant to Rule 121. Both motions were heard at San Francisco,...

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