T.C. Memo. 2005-105
UNITED STATES TAX COURT
KENNETH P. KRUEGER, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 11938-04L. Filed May 11, 2005.
Kenneth P. Krueger, pro se.
Travis Vance III, for respondent.
MEMORANDUM OPINION
HAINES, Judge: This matter is before us on respondent’s
motion for summary judgment filed pursuant to Rule 121 and to
impose a penalty pursuant to section 6673.1
1 Unless otherwise indicated, all Rule references are to
the Tax Court Rules of Practice and Procedure and all section
references are to the Internal Revenue Code of 1986, as amended.
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