MEMORANDUM OPINION
LARO, 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. All section references are to the Internal Revenue Code, as amended, and all Rule references are to the Tax Court Rules of Practice and Procedure.
Background
On December 2, 2004, respondent issued a notice of deficiency in which respondent determined a $131,093 deficiency...
Let's get started
Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.
- Updated daily.
- Uncompromising quality.
- Complete, Accurate, Current.
