T.C. Memo. 2008-8 UNITED STATES TAX COURT JOHN SHERE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 23280-06L. Filed January 23, 2008. John Shere, pro se. Neal O. Abreu, for respondent. MEMORANDUM OPINION MARVEL, Judge: This matter is before the Court on respondent’s motion for summary judgment filed under Rule 121.1 1All 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 NextLast modified: March 27, 2008