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ANDERSON v. COMMISSIONER

Docket No. 6825-97.

76 T.C.M. 89 (1998)

T.C. Memo. 1998-253

Kenneth Lee Anderson and Carol Jane Anderson v. Commissioner.

United States Tax Court.

Filed July 8, 1998.

Attorney(s) appearing for the Case

Kenneth Lee Anderson and Carol Jane Anderson, pro sese. Christine V. Olsen, for the respondent.

MEMORANDUM OPINION

CHIECHI, Judge:

This case is before the Court on respondent's motion for a partial summary adjudication pursuant to Rule 1211 of those issues in this case relating to unreported compensation, unreported income from the sale of certain real property, and the addition to tax under section 6651(a)(1) (respondent's motion).2

Background

Petitioners resided in...

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