T.C. Memo. 2007-240                                                         
                               UNITED STATES TAX COURT                                
                   CRAIG H. BOND AND JENNIFER BOND, Petitioners v.                    
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      
               Filed August 22, 2007.Docket No. 9282-06L.                                                  
               Craig H. Bond and Jennifer Bond, pro sese.                             
               John M. Janusz, for respondent.                                        
                                 MEMORANDUM OPINION                                   
               MARVEL, Judge:  This matter is before the Court on                     
          respondent’s motion for summary judgment filed under Rule 121.1             
               1 Unless otherwise indicated, all Rule references are to the           
          Tax Court Rules of Practice and Procedure, and all section                  
          references are to the Internal Revenue Code in effect for the               
          year in issue.                                                              
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Last modified: November 10, 2007