T.C. Memo. 2004-97
UNITED STATES TAX COURT
SCOTT WILLIAM KATZ, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 18019-02. Filed April 7, 2004.
Scott William Katz, pro se.
Laura A. McKenna, for respondent.
MEMORANDUM OPINION
CHABOT, Judge: The instant case is before us on the
parties’ cross-motions under Rule 1211 for summary judgment.
Respondent determined a deficiency in individual income tax
against petitioner for 2000 in the amount of $4,214. The entire
1 Unless indicated otherwise, all Rule references are to
the Tax Court Rules of Practice and Procedure.
Page: 1 2 3 4 5 6 7 8 Next
Last modified: May 25, 2011