Paul L. Bowman - Page 1

                                 T.C. Memo. 2007-114                                  

                               UNITED STATES TAX COURT                                

                            PAUL L. BOWMAN, Petitioner v.                             
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      

               Docket No. 377-06L.               Filed May 3, 2007.                   

               Paul L. Bowman, pro se.                                                
               Lisa K. Hunter, 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.                                            

               1Petitioner filed a response (petitioner’s response) to                
          respondent’s motion.  Respondent filed a reply to petitioner’s              
          response, and petitioner submitted to the Court a document that             
          the Court had filed as petitioner’s reply to that reply.                    

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Last modified: November 10, 2007