T.C. Memo. 2007-64 UNITED STATES TAX COURT ROBERT J. GUADAGNO, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 8019-06L. Filed March 20, 2007. Robert J. Guadagno, pro se. Donald A. Glasel, 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. 1Although the Court ordered petitioner to file a response to respondent’s motion, he failed to do so.Page: 1 2 3 4 5 6 7 8 NextLast modified: November 10, 2007