T.C. Memo. 2003-308
UNITED STATES TAX COURT
RODNEY J. BLONIEN AND NOREEN E. BLONIEN, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent*
Docket No. 2660-00. Filed November 7, 2003.
R. Todd Luoma, for petitioners.
Kathryn K. Vetter and Neal O. Abreu, for respondent.
SUPPLEMENTAL MEMORANDUM OPINION
BEGHE, Judge: This case has remained before us because
petitioners have objected to respondent’s computations for
________________
*This Supplemental Opinion supplements Blonien v.
Commissioner, 118 T.C. 541 (2002).
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