John J. Green - Page 1

                                 T.C. Memo. 2003-264                                  


                               UNITED STATES TAX COURT                                


                            JOHN J. GREEN, Petitioner v.                              
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      


               Docket No. 13977-01L.            Filed September 10, 2003.             

               Jerry Arthur Jewett, for petitioner.                                   
               Robert T. Little, for respondent.                                      


                                 MEMORANDUM OPINION                                   


               HAINES, Judge:  This case is before the Court on                       
          respondent’s motion for summary judgment filed pursuant to Rule             
          121 .1                                                                      


               1  Unless otherwise indicated, all section references are to           
          the Internal Revenue Code, and all Rule references are to the Tax           
          Court Rules of Practice and Procedure.  Amounts are rounded to              
          the nearest dollar.                                                         




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