T.C. Memo. 2007-47
UNITED STATES TAX COURT
ROGER D. AND MARY M. CATLOW, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 11319-05L. Filed March 1, 2007.
Terri A. Merriam, Jennifer A. Gellner, Jaret R. Coles, and
Asher B. Bearman, for petitioners.1
Thomas N. Tomashek and Gregory M. Hahn, for respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
LARO, Judge: Petitioners petitioned the Court under section
6330(d) to review the determination of respondent’s Office of
1 Pursuant to their requests, Jennifer A. Gellner and Asher
B. Bearman were allowed to withdraw on Nov. 14 and 17, 2006,
respectively.
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