T.C. Memo. 2001-285
UNITED STATES TAX COURT
TERRY L. LINDSAY, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 3486-01L. Filed October 15, 2001.
Terry L. Lindsay, pro se.
Julie A. Fields, for respondent.
MEMORANDUM OPINION
RUWE, Judge: This case is based on a petition filed under
section 6320(c), which incorporates the provisions for judicial
review contained in section 6330(d)(1). Respondent has filed a
motion for summary judgment pursuant to Rule 121,1 alleging that
1Unless otherwise indicated, all section references are to
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