Conrad Prentiss Burnett, Jr. v. Commissioner

T.C. Memo. 2018-204

UNITED STATES TAX COURT CONRAD PRENTISS BURNETT, JR., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 7766-17L. Filed December 18, 2018. Conrad Prentiss Burnett, Jr., pro se. Robert J. Braxton, for respondent. MEMORANDUM OPINION GERBER, Judge: This matter is before the Court on respondent’s motion for summary judgment filed pursuant to Rule 121.1 On August 15, 2018, the Court 1 Unless otherwise indicated, all section references are to the Internal (continued...) -2- [*2] filed respondent’s motion for summary judgment. On August 31, 2018, the Court filed…