T.C. Memo. 2003-109
UNITED STATES TAX COURT
DALE A. RINEHART AND JEANA L. YEAGER, f.k.a. JEANA L. RINEHART,
ET AL.,1 Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket Nos. 20185-98, 15968-99, Filed April 18, 2003.
15969-99, 7007-00.
Frank C. Hider, for petitioners.
Abbey B. Garber, for respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
VASQUEZ, Judge: This case is before the Court on
petitioners’ motion for leave to file out of time a motion for
1 Cases of the following petitioners are consolidated
herewith: Jeana L. Yeager, docket No. 15968-99; Dale A.
Rinehart, docket No. 15969-99; Jeana L. Yeager, docket No. 7007-
00.
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