T.C. Memo. 2007-142
UNITED STATES TAX COURT
ORLUN K. JONES, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 10990-06L. Filed June 5, 2007.
Donald W. MacPherson, for petitioner.
Rachael J. Zepeda, for respondent.
MEMORANDUM OPINION
THORNTON, Judge: This case is before the Court on
respondent’s motion for summary judgment.1 We shall grant
respondent’s motion.
1 Unless otherwise indicated, all section references are to
the Internal Revenue Code, as amended, and all Rule references
are to the Tax Court Rules of Practice and Procedure.
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Last modified: November 10, 2007