Smith v. Commissioner

WILLIAM F. SMITH, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Smith v. Commissioner

Docket No. 24578-81

United States Tax Court

T.C. Memo 1989-432; 1989 Tax Ct. Memo LEXIS 430; 57 T.C.M. (CCH) 1309; T.C.M. (RIA) 89432;

August 16, 1989

Lewis H. Mathis and James M. Saxton, for the petitioner.

Matthew A. Lykken, for the respondent.

SCOTT

MEMORANDUM OPINION

SCOTT, Judge: On March 10, 1989, respondent filed a motion for summary judgment on the only issue remaining in controversy in this case after several stipulations of settled issues have been filed. The issue raised by the motion for…