Daniel v. Comm'r

BRADFORD M. DANIEL, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Daniel v. Comm'r

No. 4968-07L

United States Tax Court

T.C. Memo 2009-28; 2009 Tax Ct. Memo LEXIS 30; 97 T.C.M. (CCH) 1120;

February 9, 2009, Filed

Martin J. Nash and Michael B. Axman, for petitioner.

Nancy L. Karsh, for respondent.

Swift, Stephen J.

STEPHEN J. SWIFT

MEMORANDUM OPINION

SWIFT, Judge: This matter is before us on respondent's motion for remand to respondent's Appeals Office and on petitioner's motion for partial summary judgment.

Because petitioner does not object to respondent's motion for remand, respondent's…