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
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