T.C. Memo. 2007-189
UNITED STATES TAX COURT
BARBARA E. SEAMAN, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 22048-05. Filed July 16, 2007.
Barbara E. Seaman, pro se.
Sandra M. Jefferson, for respondent.
MEMORANDUM OPINION
CHIECHI, Judge: This case is before the Court on peti-
tioner’s motion for summary judgment that the Court has
recharacterized as petitioner’s motion for partial summary
judgment (petitioner’s motion)1 and respondent’s cross-motion for
1In petitioner’s motion, petitioner seeks summary judgment
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