T.C. Memo. 2008-214
UNITED STATES TAX COURT
NORMAN KLOOTWYK, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 21030-06L. Filed September 15, 2008.
Norman Klootwyk, pro se.
Chris J. Sheldon, for respondent.
MEMORANDUM OPINION
GALE, Judge: This case is before the Court on respondent