Rhett Rance Smith and Alice Avila Smith - Page 1

                                 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.                                                                   





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