United States Tax Court September 7, 2004, No. 11125-02L (Gerakios v. Comm'r)

T.C. Memo. 2004-203

UNITED STATES TAX COURT

GEORGE N. GERAKIOS, a.k.a. JORGE N. GERAKIOS, Petitioner v.

COMMISSIONER OF INTERNAL REVENUE, Respondent

Docket No. 11125-02L. Filed September 7, 2004.

George N. Gerakios, pro se.

John D. Faucher, for respondent.

MEMORANDUM OPINION

VASQUEZ, Judge: This case is before the Court on

respondent’s motion to dismiss on the ground of mootness (the

motion).