Theodore Major Green and Jacqueline Green - Page 1
T.C. Memo. 2007-217
UNITED STATES TAX COURT
THEODORE MAJOR GREEN AND JACQUELINE GREEN, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 5216-06. Filed August 7, 2007.
Theodore Major and Jacqueline Green, pro sese.
Gavin L. Greene, for respondent.
SWIFT, Judge: This matter is before us on respondent’s
motion for summary judgment under Rule 121.
Unless otherwise indicated, all section references are to
the Internal Revenue Code in effect for 2003, and all Rule
references are to the Tax Court Rules of Practice and Procedure.
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Last modified: November 10, 2007