United States Tax Court November 29, 2011, Docket No. 11755-10L (Dominguez v. Comm'r)

T.C. Memo. 2011-281

UNITED STATES TAX COURT

JOHN ANTHONY DOMINGUEZ, Petitioner v.

COMMISSIONER OF INTERNAL REVENUE, Respondent

Docket No. 11755-10L. Filed November 29, 2011.

John Anthony Dominguez, pro se.

Derek W. Kaczmarek, for respondent.

MEMORANDUM OPINION

CHIECHI, Judge: This case is before the Court on respon-

dent’s motion for summary judgment.1 We shall grant respondent’s

motion.