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DANIEL v. COMMISSIONER

Docket No. 10215-02L.

85 T.C.M. 1245 (2003)

T.C. Memo. 2003-125

Daniel and Sally A. Holguin v. Commissioner.

United States Tax Court.

Filed April 29, 2003.

Attorney(s) appearing for the Case

Daniel Holguin and Sally A. Holguin, pro sese.

Alan J. Tomsic, 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 66731 as to petitioner Daniel Holguin (respondent's motion for summary judgment as to Mr. Holguin) and respondent's motion to dismiss for lack of jurisdiction and to strike as to petitioner Sally A. Holguin (respondent's motion to dismiss for lack of jurisdiction as to Ms. Holguin...

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