Roger Stoewer - Page 1

                                 T.C. Memo. 2003-71                                   

                               UNITED STATES TAX COURT                                

                            ROGER STOEWER, Petitioner v.                              
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      

               Docket No. 2674-01L.          Filed March 13, 2003.                    

               Roger Stoewer, pro se.                                                 
               Wendy S. Harris, for respondent.                                       

                                 MEMORANDUM OPINION                                   

               CHIECHI, Judge:  This case is before the Court on respon-              
          dent’s motion for summary judgment (respondent’s motion).1  We              
          shall grant respondent’s motion.                                            

               1Although the Court ordered petitioner to file a response to           
          respondent’s motion, petitioner failed to do so.                            

Page:   1  2  3  4  5  6  7  8  Next

Last modified: May 25, 2011