T.C. Memo. 1998-321
UNITED STATES TAX COURT
ROBERT J. HOAGLUND, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 18418-97. Filed September 9, 1998.
Robert J. Hoaglund, pro se.
Margaret C. Tinagero, for respondent.
MEMORANDUM OPINION
JACOBS, Judge: This case is presently before the Court on
respondent's Motion For Judgment On The Pleadings pursuant to Rule
120.
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