T.C. Memo. 2002-204
UNITED STATES TAX COURT
DENNIS M. MUDD, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 743-02L. Filed August 14, 2002.
Dennis M. Mudd, pro se.
Laurence K. Williams and Robert D. Heitmeyer, 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 pursuant to Rule 40.1
1 Section references are to sections of the Internal
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