T.C. Memo. 2006-187
UNITED STATES TAX COURT
RHETT RANCE SMITH AND ALICE AVILA SMITH, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 11902-05. Filed August 31, 2006.
Robert J. Stientjes, for petitioners.
Anne W. Durning and Henry N. Carriger, for respondent.
MEMORANDUM OPINION
GERBER, Judge: Petitioners, in a motion filed March 13,
2006, sought the entry of a decision in accord with a purported
settlement of this case.1 Respondent, by means of a notice filed
1 This case is related to several other cases, two of which
involve these same petitioners at docket Nos. 13227-05 and
13228-05.
Page: 1 2 3 4 5 6 7 8 9 10 11 12 13 Next
Last modified: May 25, 2011