CARSKADON v. COMMISSIONER

Docket No. 356-00.

86 T.C.M. 234 (2003)

T.C. Memo. 2003-237

James and Terri Carskadon v. Commissioner.

United States Tax Court.

Filed August 11, 2003.


Attorney(s) appearing for the Case

James and Terri Carskadon, pro sese.

Robert S. Scarbrough, for the respondent.


MEMORANDUM OPINION

GOLDBERG, Special Trial Judge.

This case is before the Court on respondent's motion to dismiss for failure to state a claim upon which relief may be granted, filed pursuant to Rule 40.1

By notice of deficiency, respondent determined a deficiency in petitioners' Federal income tax for the taxable year 1997 of $6,495, and an accuracy-related penalty of $655...

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