Gloria Pomerantz - Page 1

                                 T.C. Memo. 2005-295                                  

                               UNITED STATES TAX COURT                                

                           GLORIA POMERANTZ, Petitioner v.                            
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      

               Docket No. 5218-05L.            Filed December 22, 2005.               

               Richard E. Preston and Suyeun Jacqueline Pyun, for                     
               Jeffrey Gold, for respondent.                                          

                                 MEMORANDUM OPINION                                   

               ARMEN, Special Trial Judge:  This collection review case is            
          before the Court on respondent’s Motion For Summary Judgment.1              
          As explained in detail below, we shall grant respondent’s motion.           

               1  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.                                                     

Page:   1  2  3  4  5  6  7  8  9  Next

Last modified: May 25, 2011