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LINDSAY v. COMMISSIONER

Docket No. 3486-01L.

82 T.C.M. 816 (2001)

T.C. Memo. 2001-285

Terry L. Lindsay v. Commissioner.

United States Tax Court.

Filed October 15, 2001.

Attorney(s) appearing for the Case

Terry L. Lindsay, pro se. Julie A. Fields, for the respondent.

MEMORANDUM OPINION

RUWE, Judge:

This case is based on a petition filed under section 6320(c), which incorporates the provisions for judicial review contained in section 6330(d)(1). Respondent has filed a motion for summary judgment pursuant to Rule 121,1 alleging that no genuine issue of material fact remains for trial. At the time petitioner filed his petition to this Court, he resided in Salinas, California.

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