Docket No. 2482-14. 146 T.C. 1 (2016) GERD TOPSNIK, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. United States Tax Court. Filed January 20, 2016. Counsel: Charles Herbert Magnuson, for petitioner. Michael K. Park and Najah J. Shariff, for respondent. OPINION KERRIGAN, Judge: This case is before the Court on petitioner’s motion for summary judgment and […]
