T.C. Memo. 2004-288
UNITED STATES TAX COURT
LIONEL D. KOLKER, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 5724-04L. Filed December 29, 2004.
Lionel D. Kolker, pro se.
Karen Nicholson Sommers, for respondent.
MEMORANDUM OPINION
MARVEL, Judge: This matter is before the Court on
respondent’s motion for summary judgment, filed pursuant to Rule
121,1 and to impose a penalty under section 6673.
1All Rule references are to the Tax Court Rules of Practice
and Procedure, and all section references are to the Internal
Revenue Code.
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