FLATHERS v. COMMISSIONER

Docket No. 13037-02L.

85 T.C.M. 969 (2003)

T.C. Memo. 2003-60

Cheryl D. Flathers v. Commissioner.

United States Tax Court.

Filed March 4, 2003.


Attorney(s) appearing for the Case

Cheryl D. Flathers, pro se.

Rollin G. Thorley, for the respondent.


MEMORANDUM OPINION

CHIECHI, Judge.

This case is before the Court on respondent's motion for summary judgment and to impose a penalty under section 6673 (respondent's motion).1 We shall grant respondent's motion.

Background

The record establishes and/or the parties do not dispute the following.

Petitioner resided in Las Vegas, Nevada, at the time she filed the petition in this case.

On...

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