T.C. Memo. 2005-11 UNITED STATES TAX COURT BRADLEY COLSON BRENNECKE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 11555-04. Filed January 25, 2005. Bradley Colson Brennecke, pro se. Edward L. Walter, for respondent. MEMORANDUM OPINION POWELL, Special Trial Judge: This case is before the Court on respondent’s Motion to Dismiss for Failure to State a Claim Upon Which Relief Can be Granted filed pursuant to Rule 40.1 Petitioner did not file a Federal income tax return for the taxable year 1999. Respondent determined a deficiency of $9,488 1 All rule references are to the Tax Court Rules of Practice and Procedure, and all section references are to the Internal Revenue Code in effect for the year in issue.Page: 1 2 3 Next
Last modified: May 25, 2011