T.C. Memo. 2006-272
UNITED STATES TAX COURT
W. BRADFORD DAVIS AND TEDDE M. RINKER, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 6313-04. Filed December 26, 2006.
W. Bradford Davis, pro se.
Bruce C. Janke, for petitioner Tedde M. Rinker.1
Christian A. Speck, for respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
VASQUEZ, Judge: Respondent determined a deficiency of
$40,109 in petitioners’ 1999 Federal income tax as well as an
1 Dr. Tedde M. Rinker was represented at trial by Kenneth
P. Fehl. Mr. Janke entered an appearance in this case after the
close of trial, at which point the Court granted Dr. Rinker’s
motion for an order granting leave to withdraw Mr. Fehl’s
appearance on her behalf.
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