Orlun K. Jones - Page 1

                                 T.C. Memo. 2007-142                                  

                               UNITED STATES TAX COURT                                

                            ORLUN K. JONES, Petitioner v.                             
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      

               Docket No. 10990-06L.             Filed June 5, 2007.                  

               Donald W. MacPherson, for petitioner.                                  
               Rachael J. Zepeda, for respondent.                                     

                                 MEMORANDUM OPINION                                   

               THORNTON, Judge:  This case is before the Court on                     
          respondent’s motion for summary judgment.1  We shall grant                  
          respondent’s motion.                                                        

               1 Unless otherwise indicated, all section references are to            
          the Internal Revenue Code, as amended, and all Rule references              
          are to the Tax Court Rules of Practice and Procedure.                       

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Last modified: November 10, 2007