MEMORANDUM OPINION
HAINES, Judge:
This case is before the Court on respondent's motion for summary judgment filed pursuant to Rule 121.
Background
Petitioner resided in Steger, Illinois, at the time he filed the petition in this case.
On or about October 13, 1997, petitioner filed a Form 1040, U.S. Individual Income Tax Return, for 1996, reporting...
Let's get started

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.
- Updated daily.
- Uncompromising quality.
- Complete, Accurate, Current.