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.
THORNTON, Judge: This case is before the Court on
respondent’s motion for summary judgment.1 We shall grant
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.
Page: 1 2 3 4 5 6 7
Last modified: November 10, 2007