T.C. Memo. 2002-242
UNITED STATES TAX COURT
WILLIAM WILSON, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 14224-01L. Filed September 25, 2002.
William Wilson, pro se.
Alan J. Tomsic and Robin M. Ferguson, for respondent.
MEMORANDUM OPINION
PANUTHOS, Chief 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
1 Unless otherwise indicated, all section references are to
the Internal Revenue Code, as amended, and all Rule references
(continued...)
Page: 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 Next
Last modified: May 25, 2011