United States Tax Court.
MEMORANDUM OPINION
CHIECHI, Judge:
This case is before the Court on respondent's motion to dismiss for failure to state a claim upon which relief can be granted and to impose a penalty under section 6673 (respondent's motion).
Background
The record establishes and/or the parties do not dispute the following.
Petitioner resided in Long Beach, California, at the time he filed the petition in this...
Let's get started
Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.
- Updated daily.
- Uncompromising quality.
- Complete, Accurate, Current.