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JAMES v. COMMISSIONER

Docket No. 9305-02L.

85 T.C.M. 894 (2003)

T.C. Memo. 2003-46

Gary James Copeland v. Commissioner.

United States Tax Court.

Filed February 25, 2003.

Attorney(s) appearing for the Case

Gary James Copeland, pro se.

Rollin G. Thorley, for the respondent.

MEMORANDUM OPINION

CHIECHI, Judge.

This case is before the Court on respondent's motion for summary judgment and to impose a penalty under section 66731 (respondent's motion).2 We shall grant respondent's motion.

Background

The record establishes and/or the parties do not dispute the following.

Petitioner resided in Henderson, Nevada, at the time he filed the petition...

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