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.Page: 1 2 3 4 5 6 7 8 9 10 Next
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