T.C. Memo. 2005-183
UNITED STATES TAX COURT
MICHAEL JACK STEPHENS, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 9485-04L. Filed July 26, 2005.
Michael Jack Stephens, pro se.
Pamela L. Mable, for respondent.
MEMORANDUM OPINION
WELLS, 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. 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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