WELLER v. COMMISSIONER

Docket No. 7791-91.

63 T.C.M. 1974 (1992)

T.C. Memo. 1992-64

Delbert J. Weller v. Commissioner.

United States Tax Court.

Filed February 3, 1992.


Attorney(s) appearing for the Case

Delbert J. Weller, pro se. Paul Colleran, for the respondent.


Memorandum Opinion

WRIGHT, Judge:

This case is presently before the Court on respondent's motion to dismiss for failure to state a claim upon which relief can be granted filed on July 22, 1991, pursuant to Rule 40.1 Respondent further requests this Court to require that a penalty be paid by petitioner to the United States in an appropriate amount pursuant to section 6673. Respondent...

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