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GOODIN v. COMMISSIONER

Dkt. No. 8218-04L.

89 T.C.M. 1512 (2005)

T.C. Memo. 2005-158

Deborah Carman Goodin v. Commissioner.

United States Tax Court.

June 28, 2005.

Attorney(s) appearing for the Case

Deborah Carman Goodin, pro se.

J. Craig Young, for respondent.

MEMORANDUM OPINION

CHIECHI, Judge.

This case is before the Court on respondent's motion for summary judgment (respondent's motion for summary judgment) and respondent's motion for a penalty under section 66731 (respondent's motion for a penalty). (We shall refer collectively to respondent's motion for summary judgment and respondent's motion for a penalty as respondent's motions.) We shall grant respondent's motions.

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