Donald P. Arnett - Page 1

                                 T.C. Memo. 2006-134                                  

                               UNITED STATES TAX COURT                                

                           DONALD P. ARNETT, Petitioner v.                            
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      

               Docket No. 18296-04.           Filed June 27, 2006.                    

               Donald P. Arnett, pro se.                                              
               David W. Sorensen, for respondent.                                     

                                 MEMORANDUM OPINION                                   
              VASQUEZ, Judge:  This case is before the Court on                       
         respondent’s motion for summary judgment and to impose a penalty             
         under section 6673.1                                                         

               1  Unless otherwise indicated, all section references are to           
          the Internal Revenue Code in effect for the year in issue, and              
          all Rule references are to the Tax Court Rules of Practice and              

Page:   1  2  3  4  5  6  7  8  Next

Last modified: May 25, 2011