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.Page: 1 2 3 4 5 6 7 8 9 NextLast modified: November 10, 2007