T.C. Memo. 2003-6
UNITED STATES TAX COURT
JEFFREY M. YOUNG, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 1193-02L. Filed January 8, 2003.
Jeffrey M. Young, pro se.
Jeffrey C. Venzie, for respondent.
MEMORANDUM OPINION
RUWE, Judge: This matter is before us on respondent’s
motion for summary judgment under Rule 1211 and to impose a
penalty under section 6673. Respondent argues that no genuine
issue exists as to any material fact and that his determination
1All Rule references are to the Tax Court Rules of Practice
and Procedure, and all section references are to the Internal
Revenue Code as amended.
Page: 1 2 3 4 5 6 7 8 9 10 11 12 Next
Last modified: May 25, 2011