T.C. Memo. 2006-96
UNITED STATES TAX COURT
MICHAEL W. AND CAROLINE P. HUBER, ET AL.,1 Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket Nos. 2728-03, 3054-03, Filed May 9, 2006.
3553-03, 1212-04.
Arthur D. Sederbaum, Walter Luers, Stephen P. Younger, and
Catherine G. Schmidt, for petitioners.
Joseph Boylan, for respondent.
1Cases of the following petitioners are consolidated
herewith: Tabitha A. Huber, docket No. 3054-03; Hans A. Huber
and Laurel D. Huber, docket No. 3553-03; Michael W. and Caroline
P. Huber, docket No. 1212-04.
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