Smith v. Commissioner

STEVE K. SMITH AND DIANE W. SMITH, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Smith v. Commissioner

Docket No. 15353-87

United States Tax Court

T.C. Memo 1991-419; 1991 Tax Ct. Memo LEXIS 468; 62 T.C.M. (CCH) 605; T.C.M. (RIA) 91419;

August 26, 1991, Filed

An appropriate order will be issued and decision will be entered under Rule 155.

Held: Respondent's Motion for Partial Summary Judgment will be granted.

Mitchell S. Fuerst, Jesse T. Mountjoy, and Timothy O. Shelburne, for the petitioners.

Frederick W. Krieg, for the respondent.

WHITAKER, Judge.

WHITAKER

MEMORANDUM FINDINGS OF FACT AND…