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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Last modified: November 10, 2007