Elmo B. and Donna L. Nunnemaker - Page 2

                            T.C. Summary Opinion 2004-68                              


                               UNITED STATES TAX COURT                                


                   ELMO B. AND DONNA L. NUNNEMAKER, Petitioners v.                    
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      


               Docket No. 19314-02S.            Filed May 20, 2004.                   

               Elmo B. and Donna L. Nunnemaker, pro sese.1                            
               Julie L. Payne and Catherine Campbell for respondent.                  


               ARMEN, Special Trial Judge:  This case was heard pursuant to           
          the provisions of section 7463 of the Internal Revenue Code in              




               1  At trial, Patrick D. Costello of the University of Idaho            
          College of Law Tax Clinic entered an appearance on behalf of                
          petitioners.  Mr. Costello filed a posttrial brief on behalf of             
          petitioners, but petitioners filed a motion to withdraw it and to           
          submit their own posttrial brief, which motion was granted by the           
          Court.  On May 3, 2004, petitioners filed a Motion For Withdrawal           
          of Counsel, which motion was granted by the Court.                          




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