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