United States Tax Court April 29, 2003, No. 14374-02L (Elmore v. Comm'r)

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United States · · · 29-04-2003

T.C. Memo. 2003-123

UNITED STATES TAX COURT

ROCKIE D. ELMORE, Petitioner v.

COMMISSIONER OF INTERNAL REVENUE, Respondent

Docket No. 14374-02L. Filed April 29, 2003.

Rockie D. Elmore, pro se.

Scott A. Hovey, for respondent.

MEMORANDUM OPINION

ARMEN, Special Trial Judge: This matter is before the Court

on petitioner’s Motion to Dismiss.

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