T.C. Memo. 2002-167
UNITED STATES TAX COURT
ROGER STOEWER, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 2674-01L. Filed July 8, 2002.
Roger Stoewer, pro se.
Wendy S. Harris, for respondent.
MEMORANDUM OPINION
PAJAK, Special Trial Judge: This case is before the Court
on petitioner’s Motion To Dismiss For Lack Of Jurisdiction and on
respondent’s Motion To Dismiss For Lack Of Jurisdiction And To
Strike With Respect To The Assessed Frivolous Return Penalty.
Section references are to the Internal Revenue Code as amended.
Page: 1 2 3 4 5 6 7 8 9 10 Next
Last modified: May 25, 2011