Boultbee v. Comm'r

JOHN ARTHUR BOULTBEE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Boultbee v. Comm'r

Docket No. 13856-10.

United States Tax Court

T.C. Memo 2012-227; 2012 Tax Ct. Memo LEXIS 224; 104 T.C.M. (CCH) 160;

August 7, 2012, Filed

Boultbee v. Comm'r, T.C. Memo 2011-11, 2011 Tax Ct. Memo LEXIS 9 (T.C., 2011)

An appropriate order will be issued.

John Arthur Boultbee, Pro se.

Lawrence C. Letkowicz, for respondent.

KROUPA, Judge.

KROUPA

MEMORANDUM OPINION

KROUPA, Judge: This matter is before the Court on respondent's motion for partial summary judgment and petitioner's motion for summary judgment under…