T.C. Memo. 2004-62 UNITED STATES TAX COURT MARCI L. & CARL C. VOIGT, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 13883-01. Filed March 11, 2004. Marci L. and Carl C. Voigt, pro sese. Wesley F. McNamara and Thomas J. Travers, for respondent. MEMORANDUM OPINION THORNTON, Judge: This case is before us on respondent’s motion for entry of decision. Background The following factual summary is based on the pleadings, the parties’ admissions, and undisputed allegations in respondent’s motion for entry of decision. This factual summary is set forthPage: 1 2 3 4 5 6 7 8 9 10 Next
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