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.
The issues for decision are: (1) Whether taxable Social Security benefits petitioner Jacqueline Green received in 2003 should be treated as nontaxable...
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