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SMITH v. COMMISSIONER

Docket No. 8945-95.

71 T.C.M. 3213 (1996)

T.C. Memo. 1996-292

Galen J. Smith v. Commissioner.

United States Tax Court.

Filed June 24, 1996.

Attorney(s) appearing for the Case

Galen J. Smith, pro se. Pamelya P. Herndon, for the respondent.

MEMORANDUM OPINION

LARO, Judge:

This case is before the Court on respondent's motion for continuance of trial pursuant to Rule 1341 and petitioner's motion for partial summary judgment under Rule 121.

This case was originally set for trial on April 22, 1996, in Albuquerque, New Mexico. Ten days before trial, respondent issued a statutory notice of deficiency to petitioner's former spouse. At the calendar call, respondent...

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