T.C. Memo. 2006-39
UNITED STATES TAX COURT
JACQUELINE AND THEODORE MAJOR GREEN, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
THEODORE MAJOR AND JACQUELINE GREEN, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket Nos. 2475-04, 4970-05. Filed March 9, 2006.
Jacqueline and Theodore Major Green, pro sese.
Richard J. Hasserbrock, for respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
FOLEY, Judge: The issues for decision are whether
petitioners are entitled to exclude from income Social Security
benefits and deduct net operating loss (NOL) carryforwards
relating to their 2000 and 2001 returns.
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