District Court, S.D. Texas April 2, 2002, CIV.A.00-1297 (Weiner v. United States)

MEMORANDUM OPINION

ATLAS, District Judge.

Plaintiff Morris Weiner seeks a refund of federal income taxes and interest for the tax years 1984, 1985, and 1986. This case is before the Court on the parties’ motions for summary judgment as to Weiner’s 1984 tax liability arising from his investment in the Travertine Flame Associates partnership,

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as well as the parties’ summary judgment motions as to