Kaplowitz v. Comm'r

JONATHAN KAPLOWITZ, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Kaplowitz v. Comm'r

No. 542-04L

United States Tax Court

T.C. Memo 2005-62; 2005 Tax Ct. Memo LEXIS 60; 89 T.C.M. (CCH) 948;

March 29, 2005, Filed

Decision was entered for respondent.

Jonathan Kaplowitz, pro se.

Sandra Reid and Monica J. Miller, for respondent.

Panuthos, Peter J.

PANUTHOS

MEMORANDUM OPINION

PANUTHOS, Chief Special Trial Judge: This matter is before the Court on respondent's motion to dismiss for failure to state a claim upon which relief can be granted pursuant to Rule 40 and petitioner's motion for partial…