T.C. Memo. 2005-62
UNITED STATES TAX COURT
JONATHAN KAPLOWITZ, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 542-04L. Filed March 29, 2005.
Jonathan Kaplowitz, pro se.
Sandra K. Reid and Monica J. Miller, for respondent.
MEMORANDUM OPINION
PANUTHOS, Chief Special Trial Judge: This matter is before
the Court on respondent’s motion to dismiss for failure to state
a claim upon which relief can be granted pursuant to Rule 40 and
petitioner’s motion for partial summary judgment.1
1 Section references are to sections of the Internal
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