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.Page: 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 NextLast modified: November 10, 2007