Gary W. McDonough - Page 1















                              T.C. Memo. 2007-101                                     


                               UNITED STATES TAX COURT                                


                          GARY W. McDONOUGH, Petitioner v.                            
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      


               Docket No. 15239-04.          Filed April 25, 2007.                    


               Wendy S. Pearson, Terri A. Merriam, Jennifer A. Gellner,               
          Jaret R. Coles, Asher B. Bearman, and Brian G. Isaacson, for                
          petitioner.1                                                                
               Nhi T. Luu and Catherine Caballero, for respondent.                    


               1 Wendy S. Pearson (Pearson), Terri A. Merriam (Merriam),              
          Jennifer A. Gellner (Gellner), and Jaret R. Coles entered their             
          appearances by subscribing the petition commencing this case.               
          See Rule 24(a).  (Unless otherwise indicated, Rule references are           
          to the Tax Court Rules of Practice and Procedure, and section               
          references are to the applicable versions of the Internal Revenue           
          Code (Code).)  Asher B. Bearman (Bearman) and Brian G. Isaacson             
          entered their appearances on July 18, 2005, and Aug. 15, 2006,              
          respectively.  Pearson, Gellner, and Bearman withdrew from the              
          case on Oct. 16, Nov. 14, and Nov. 15, 2006, respectively.                  





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Last modified: November 10, 2007