Glenn Broderick - Page 1















                                  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.                                






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Last modified: March 27, 2008