T.C. Memo. 2005-219
UNITED STATES TAX COURT
JOHN ERWIN HUNTER II AND ALMA ESTEBAN HUNTER, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 1397-05. Filed September 20, 2005.
John Erwin Hunter II and Alma Esteban Hunter, pro sese.
A. Gary Begun, for respondent.
MEMORANDUM OPINION
LARO, Judge: This matter is before the Court on
respondent’s motion to dismiss for failure to state a claim upon
which relief may be granted. All section references are to the
Internal Revenue Code, as amended, and all Rule references are to
the Tax Court Rules of Practice and Procedure.
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