Bartlett v. Commissioner

DALE W. BARTLETT AND MARY L. BARTLETT, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Bartlett v. Commissioner

Docket No. 27909-83.

United States Tax Court

T.C. Memo 1984-480; 1984 Tax Ct. Memo LEXIS 193; 48 T.C.M. (CCH) 1066; T.C.M. (RIA) 84480;

September 10, 1984.

Dale W. Bartlett and Mary L. Bartlett, pro se.

Blake W. Ferguson and Charles E. Williams, for the respondent.

CANTREL

MEMORANDUM OPINION

CANTREL, Special Trial Judge: This case is before the Court on respondent's Motion for Summary Judgment filed on July 23, 1984 pursuant to Rule 121, Tax Court Rules of Practice and Procedure.1

R…