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.Page: 1 2 3 4 5 6 7 8 9 Next
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