T.C. Memo. 2001-306 UNITED STATES TAX COURT ANTHONY P. HART, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 7102-00. Filed November 28, 2001. Anthony P. Hart, pro se. Andrew R. Moore, for respondent. MEMORANDUM OPINION BEGHE, Judge: After a course of conduct that confused respondent and avoided the payment of income taxes clearly due, petitioner filed a frivolous petition and maintained these proceedings for the sole purpose of delaying the efficient administration of the tax law.Page: 1 2 3 4 5 6 7 8 9 10 11 12 Next
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