T.C. Memo. 2003-46
UNITED STATES TAX COURT
GARY JAMES COPELAND, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 9305-02L. Filed February 25, 2003.
Gary James Copeland, pro se.
Rollin G. Thorley, for respondent.
MEMORANDUM OPINION
CHIECHI, Judge: This case is before the Court on respon-
dent’s motion for summary judgment and to impose a penalty under
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