Neil Malcolm Cowie and Karen Christine Shunk - Page 1















                                 T.C. Memo. 2007-108                                  


                               UNITED STATES TAX COURT                                


            NEIL MALCOLM COWIE AND KAREN CHRISTINE SHUNK, Petitioners v.              
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      


               Docket No. 1189-06.               Filed April 30, 2007.                


               Neil Malcolm Cowie and Karen Christine Shunk, pro se.                  
               William J. Gregg, for respondent.                                      


                                 MEMORANDUM OPINION                                   

               WELLS, Judge:  The instant matter is before the Court on               
          petitioners’ motion for reasonable administrative and litigation            












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