Barbara E. Seaman - Page 1















                                 T.C. Memo. 2007-189                                  


                               UNITED STATES TAX COURT                                


                          BARBARA E. SEAMAN, Petitioner v.                            
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      


               Docket No. 22048-05.              Filed July 16, 2007.                 


               Barbara E. Seaman, pro se.                                             
               Sandra M. Jefferson, for respondent.                                   


                                 MEMORANDUM OPINION                                   

               CHIECHI, Judge:  This case is before the Court on peti-                
          tioner’s motion for summary judgment that the Court has                     
          recharacterized as petitioner’s motion for partial summary                  
          judgment (petitioner’s motion)1 and respondent’s cross-motion for           

               1In petitioner’s motion, petitioner seeks summary judgment             
                                                             (continued...)           






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Last modified: November 10, 2007