T.C. Memo. 1996-64
UNITED STATES TAX COURT
GAYLON L. HARRELL, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 7339-95. Filed February 20, 1996.
Gaylon L. Harrell, pro se.
John W. Duncan, for respondent.
MEMORANDUM OPINION
DEAN, Special Trial Judge: 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 40.1
1Unless otherwise specified, all section references are to
the Internal Revenue Code for the years in issue. All Rule
references are to the Tax Court Rules of Practice and Procedure.
Page: 1 2 3 4 5 6 7 Next
Last modified: May 25, 2011