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 litigationPage: 1 2 3 4 5 6 7 8 NextLast modified: November 10, 2007