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WAYNE A. v. COMMISSIONER

Docket No. 10025-01L.

83 T.C.M. 1443 (2002)

T.C. Memo. 2002-88

Wayne A. and Marykay Weishan v. Commissioner.

United States Tax Court.

Filed April 4, 2002.

Attorney(s) appearing for the Case

Wayne A. and Marykay Weishan, pro sese.

Karen Lynne Baker, Alan C. Levine, and Wendy S. Harris, for the respondent.

MEMORANDUM OPINION

PANUTHOS, Chief Special Trial Judge.

This matter is before the Court on respondent's motion to dismiss for failure to state a claim upon which relief may be granted and to impose a penalty under section 6673.1 Because respondent has presented matters outside of the pleadings, we treat respondent's motion to dismiss as a motion for summary judgment pursuant to Rule 121. See Rule 40.

Summary judgment...

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