Richard Fransen - Page 1















                              T.C. Memo. 2007-237                                     


                               UNITED STATES TAX COURT                                


                           RICHARD FRANSEN, Petitioner v.                             
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      


               Docket No. 8682-06L.               Filed August 20, 2007.              


               Richard Fransen, pro se.                                               
               Marie E. Small, for respondent.                                        


                                 MEMORANDUM OPINION                                   

               CHIECHI, Judge:  This case is before the Court on respon-              
          dent’s motion for summary judgment (respondent’s motion).  We               
          shall grant respondent’s motion.                                            
                                     Background                                       
               The record establishes and/or the parties do not dispute the           
          following.                                                                  






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Last modified: November 10, 2007