T.C. Memo. 2007-132
UNITED STATES TAX COURT
RICHARD N. PATE, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 13649-06L. Filed May 29, 2007.
Richard N. Pate, pro se.
Elke B. Esbjornson, for respondent.
MEMORANDUM OPINION
THORNTON, 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
(continued...)
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Last modified: November 10, 2007