Atkinson v. Comm'r

PETER Y. ATKINSON, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Atkinson v. Comm'r

Docket No. 5528-10.

United States Tax Court

T.C. Memo 2012-226; 2012 Tax Ct. Memo LEXIS 225; 104 T.C.M. (CCH) 156;

August 7, 2012, Filed

Boultbee v. Comm'r, T.C. Memo 2012-227, 2012 Tax Ct. Memo LEXIS 224 (T.C., 2012)

An appropriate order will be issued.

Mitchell Bryan and Michael J. Tuchman, for petitioner.

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 under Rule 121.1…