MEMORANDUM OPINION
CHIECHI, Judge:
This case is before the Court on respon-dent's motion for summary judgment (respondent's motion). We shall grant respondent's motion.
Background
The record establishes and/or the parties do not dispute the following.
Petitioner resided in Brooklyn, New York, at the time he filed the petition in this case.
Petitioner did not file a Federal income tax (tax) return for each of his taxable...
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