David A. and Rebecca Rose Wilbert - Page 1
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T.C. Memo. 2007-152
UNITED STATES TAX COURT
DAVID A. AND REBECCA ROSE WILBERT, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 21972-05. Filed June 14, 2007.
David A. and Rebecca Rose Wilbert, pro sese.
Lisa R. Woods, for respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
KROUPA, Judge: Respondent determined a $6,787 deficiency in
petitioners’ Federal income tax for 2003. After concessions,1 we
are asked to decide two issues. First, we are asked to decide
whether petitioner David A. Wilbert (Mr. Wilbert) was away from
1See infra note 3 for the concessions of each party.
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Last modified: November 10, 2007