T.C. Memo. 2008-25 UNITED STATES TAX COURT SALVATORE A. D’ONOFRIO, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 23592-05L. Filed February 12, 2008. Salvatore A. D’Onofrio, pro se. Patricia P. Wang, for respondent. MEMORANDUM OPINION MARVEL, Judge: This matter is before the Court on respondent’s motion for partial summary judgment filed under Rule 121.1 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 NextLast modified: March 27, 2008