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.
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Last modified: May 25, 2011