T.C. Memo. 2008-2 UNITED STATES TAX COURT GLENN BRODERICK, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 13849-05L. Filed January 2, 2008. Glenn Broderick, pro se. Patricia A. Komor, for respondent. MEMORANDUM OPINION MARVEL, Judge: This matter is before the Court on respondent’s motion for summary judgment, filed pursuant to Rule 121,1 and to impose a penalty under section 6673. In this 1Unless otherwise indicated, all Rule references are to the Tax Court Rules of Practice and Procedure, and all section references are to the Internal Revenue Code.Page: 1 2 3 4 5 6 7 8 9 10 11 12 NextLast modified: March 27, 2008