Jordan v. Comm'r

SHELBY L. AND DONZELLA H. JORDAN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent*

Jordan v. Comm'r

Docket No. 14572-07L.

United States Tax Court

T.C. Memo 2011-243; 2011 Tax Ct. Memo LEXIS 239; 102 T.C.M. (CCH) 386;

October 5, 2011, Filed

Jordan v. Comm'r, 134 T.C. 1, 2010 U.S. Tax Ct. LEXIS 1 (2010)

Pierce J. Guard, Jr., for petitioners.

Miriam C. Dillard, for respondent.

WELLS, Judge.

WELLS

SUPPLEMENTAL MEMORANDUM OPINION

WELLS, Judge: This case is before the Court on the parties' cross-motions for summary judgment pursuant to Rule 121.1 We must decide whether, on remand, respondent's…