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.                                       

                                 MEMORANDUM OPINION                                   
               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