T.C. Memo. 1996-124
UNITED STATES TAX COURT
DONALD WALKER, A.K.A. THEONALETH, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 8772-94. Filed March 12, 1996.
Donald Walker, a.k.a. Theonaleth, pro se.
Patricia Riegger, for respondent.
MEMORANDUM OPINION
PAJAK, Special Trial Judge: This case was assigned pursuant
to the provisions of section 7443A(b)(3) and Rules 180, 181, and
182. All section numbers refer to the Internal Revenue Code for
the taxable years in issue. All Rule numbers refer to the Tax
Court Rules of Practice and Procedure.
This case is before the Court on respondent's Motion to
Dismiss for failure to state a claim upon which relief can be
granted filed pursuant to Rule 40 and respondent's Motion for a
Penalty under section 6673.
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