Wells v. Comm'r

MARION J. WELLS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Wells v. Comm'r

No. 4407-09

United States Tax Court

T.C. Memo 2010-5; 2010 Tax Ct. Memo LEXIS 4; 99 T.C.M. (CCH) 1032;

January 5, 2010, Filed

Wells v. Colo. DOT, 325 F.3d 1205, 2003 U.S. App. LEXIS 7402 (10th Cir. Colo., 2003)

Marion J. Wells, Pro se.

Miles B. Fuller, for respondent.

Panuthos, Peter J.

PETER J. PANUTHOS

MEMORANDUM OPINION

PANUTHOS, Chief Special Trial Judge: This matter is before the Court on respondent's motion for partial summary judgment filed pursuant to Rule 121. 1 The sole issue for decision is whether a…