T.C. Memo. 2005-21
UNITED STATES TAX COURT
WHISTLE B. CURRIER, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 16339-04. Filed February 9, 2005.
Whistle B. Currier, pro se.
George W. Bezold, 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 2002. Respondent determined a deficiency of $3,469
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