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WILSON v. COMMISSIONER

Docket No. 392-01.

81 T.C.M. 1745 (2001)

T.C. Memo. 2001-139

Harold Wilson v. Commissioner.

United States Tax Court.

Filed June 14, 2001.

Attorney(s) appearing for the Case

Harold Wilson, pro se.

Henry N. Carriger, Delilah Seroussi Schroeder, and Peter Reilly, for the respondent.

MEMORANDUM OPINION

PANUTHOS, Chief Special Trial 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. As explained in detail below, we shall grant respondent's motion.1

Background

Petitioner has been incarcerated in the Nebraska State prison system since 1986. During the taxable year 1999, petitioner was employed by TEK...

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