T.C. Memo. 2003-71
UNITED STATES TAX COURT
ROGER STOEWER, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 2674-01L. Filed March 13, 2003.
Roger Stoewer, pro se.
Wendy S. Harris, for respondent.
MEMORANDUM OPINION
CHIECHI, Judge: This case is before the Court on respon-
dent’s motion for summary judgment (respondent’s motion).1 We
shall grant respondent’s motion.
1Although the Court ordered petitioner to file a response to
respondent’s motion, petitioner failed to do so.
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