T.C. Memo. 2007-115
UNITED STATES TAX COURT
NICOLAS CHARLES KARKABE, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 14477-06. Filed May 3, 2007.
Nicolas Charles Karkabe, pro se.
Shawna A. Early, for respondent.
MEMORANDUM OPINION
CHIECHI, Judge: This case is before the Court on respon-
dent’s motion for judgment on the pleadings (respondent’s mo-
tion). We shall grant respondent’s motion.
Background
The record establishes and/or the parties do not dispute the
following.
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Last modified: November 10, 2007