T.C. Memo. 2005-146
UNITED STATES TAX COURT
GREGORY MEEKER, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 16865-04L. Filed June 20, 2005.
Gregory Meeker, pro se.
Lauren B. Epstein, for respondent.
MEMORANDUM OPINION
VASQUEZ, Judge: This case is before the Court on
respondent’s motion to dismiss for failure to state a claim upon
which relief could be granted.
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