Thermal Energy Concepts v. Commissioner

THERMAL ENERGY CONCEPTS, INC., DAVID KAGEL, TAX MATTERS PERSON, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Thermal Energy Concepts v. Commissioner

Docket No. 11028-90

United States Tax Court

T.C. Memo 1993-541; 1993 Tax Ct. Memo LEXIS 565; 66 T.C.M. (CCH) 1368;

November 22, 1993, Filed

For petitioner: Avram Salkin.

For respondent: Sherri Munnerlyn.

FAY

FAY

MEMORANDUM OPINION

FAY, Judge: This case is before the Court on petitioner's Motion for Summary Judgment and Supplement to Petitioner's Motion for Summary Judgment pursuant to Rule 121. 1 Petitioner contends that the period of…