T.C. Memo. 2003-237
UNITED STATES TAX COURT
JAMES AND TERRI CARSKADON, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 356-00. Filed August 11, 2003.
James and Terri Carskadon, pro sese.
Robert S. Scarbrough, for respondent.
MEMORANDUM OPINION
GOLDBERG, Special Trial Judge: This case is before the
Court on respondent’s motion to dismiss for failure to state a
claim upon which relief may be granted, filed pursuant to Rule
40.1
1 Unless otherwise indicated, all 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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