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GILLIGAN v. COMMISSIONER

Docket No. 14693-02L.

88 T.C.M. 170 (2004)

T.C. Memo. 2004-194

James G. Gilligan, v. Commissioner.

United States Tax Court.

August 30, 2004.

Attorney(s) appearing for the Case

James G. Gilligan, pro se;

Matthew A. Mendizabal, for respondent.

MEMORANDUM OPINION

VASQUEZ, Judge:

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

Background

Petitioner was born in Alameda, California. At the time he filed the petition, petitioner maintained a post office box in Campbell, California. Petitioner claims he was homeless during this time and lived with...

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