Danney R. Land - Page 1
















                                 T.C. Memo. 2002-263                                  


                               UNITED STATES TAX COURT                                


                            DANNEY R. LAND, Petitioner v.                             
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      


               Docket No. 185-02L.              Filed October 10, 2002.               

               Danney R. Land, pro se.                                                
               Alan T. Tomsic and Stuart Murray, for respondent.                      


                                 MEMORANDUM OPINION                                   

               ARMEN, Special Trial Judge:  This matter is before the Court           
          on respondent’s Motion For Summary Judgment And To Impose A                 
          Penalty Under I.R.C. Section 6673, as supplemented, filed                   
          pursuant to Rule 121.1  Respondent contends that there is no                

               1  Unless otherwise indicated, all section references are to           
                                                             (continued...)           





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