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.
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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Last modified: November 10, 2007