Willie Mae Barlow Davis, (1998)

United States Tax Court

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Willie Mae Barlow Davis, (1998)

T.C. Memo. 1998-248

UNITED STATES TAX COURT WILLIE MAE BARLOW DAVIS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 4077-96. Filed July 7, 1998.

Robert E.L. Gilpin and Carla R. Cole, for petitioner. Robert W. West, for respondent.

MEMORANDUM OPINION FAY, Judge: This matter is before the Court on respondent's motion for partial summary judgment and petitioner's motion for partial summary judgment filed pursuant to Rule 121. The parties have filed various briefs and memoranda in support of and in opp...

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