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
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