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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