M. Kenneth Creamer - Page 1
T.C. Memo. 2007-266
UNITED STATES TAX COURT
M. KENNETH CREAMER, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 17116-06L. Filed September 5, 2007.
M. Kenneth Creamer, pro se.
Jennifer S. McGinty, for respondent.
MARVEL, Judge: This matter is before the Court on
respondent’s motion for summary judgment and to impose a penalty
under section 6673(a)(1).1
1All section references are to the Internal Revenue Code in
effect for the years at issue, and all Rule references are to the
Tax Court Rules of Practice and Procedure.
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Last modified: November 10, 2007