Ragnhild Anne Westby - Page 1


                                 T.C. Memo. 2007-194                                  

                               UNITED STATES TAX COURT                                

                         RAGNHILD ANNE WESTBY, Petitioner v.                          
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      

               Docket No. 15093-06L.            Filed July 19, 2007.                  

               Ragnhild Anne Westby, pro se.                                          
               John C. Schmittdiel, for respondent.                                   

                                 MEMORANDUM OPINION                                   
               SWIFT, Judge:  In this collection case respondent has moved            
          for summary judgment on the grounds that no timely raised issue             
          of fact remains, that petitioner should not be allowed now to               
          raise a new issue of fact, and that respondent should be entitled           
          to judgment as a matter of law.                                             

Page:  1  2  3  4  5  6  7  Next 

Last modified: November 10, 2007