T.C. Memo. 2004-203 UNITED STATES TAX COURT GEORGE N. GERAKIOS, a.k.a. JORGE N. GERAKIOS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 11125-02L. Filed September 7, 2004. George N. Gerakios, pro se. John D. Faucher, for respondent. MEMORANDUM OPINION VASQUEZ, Judge: This case is before the Court on respondent’s motion to dismiss on the ground of mootness (the motion). The issue for decision is whether petitioner’s case is moot.1 1 It is unclear whether at some point petitioner was raising a refund claim in this proceeding. At the hearing, (continued...)Page: 1 2 3 4 Next
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