Robert J. Guadagno - Page 1















                                 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.                                    





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