Dieter Stussy - Page 1
















                                T.C. Memo. 2002-257                                   


                               UNITED STATES TAX COURT                                


                            DIETER STUSSY, Petitioner v.                              
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      


               Docket No. 4088-02.              Filed October 8, 2002.                

               Dieter Stussy, pro se.                                                 
               Angelique M. Neal, for respondent.                                     

                                 MEMORANDUM OPINION                                   

               GOLDBERG, Special Trial Judge:  This matter is before the              
          Court on Respondent’s Motion To Strike Portions Of The Petition,            
          filed pursuant to Rule 52.1  The issue raised by the motion is              
          whether portions of petitioner’s attachment to his petition                 


               1  Unless otherwise indicated, section references are to the           
          Internal Revenue Code in effect for the year at issue, and all              
          Rule references are to the Tax Court Rules of Practice and                  
          Procedure.                                                                  




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