T.C. Memo. 2001-272 UNITED STATES TAX COURT TIMOTHY VINCENT TIPP, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 541-01L. Filed October 9, 2001. Timothy Vincent Tipp, pro se. Rollin G. Thorley and Susan B. Watson, for respondent. MEMORANDUM OPINION PANUTHOS, Chief Special Trial Judge: This matter is before the Court on respondent’s Motion to Dismiss for Failure to State a Claim Upon Which Relief Can be Granted. As explained in detail below, we shall grant respondent’s motion.Page: 1 2 3 4 5 6 7 Next
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