T.C. Memo. 2004-194
UNITED STATES TAX COURT
JAMES G. GILLIGAN, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 14693-02L. Filed August 30, 2004.
James G. Gilligan, pro se.
Matthew A. Mendizabal, for respondent.
MEMORANDUM OPINION
VASQUEZ, Judge: This case is before the Court on
respondent’s motion for summary judgment and to impose a penalty
under section 66731 (motion for summary judgment).
1 Unless otherwise indicated, all section references are to
the Internal Revenue Code, and all Rule references are to the Tax
Court Rules of Practice and Procedure.
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