T.C. Memo. 2005-83
UNITED STATES TAX COURT
DUANE E. HUDSPATH, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 5865-04L. Filed April 11, 2005.
Duane E. Hudspath, pro se.
Jeffrey E. Gold, 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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