T.C. Memo. 2007-210
UNITED STATES TAX COURT
DAVID A. DEMETREE, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
DAVID A. DEMETREE AND DEBORAH DEMETREE, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 20833-96, 20834-96. Filed August 1, 2007.
Kenton V. Sands, for petitioners.
Stephen R. Takeuchi, for respondent.
MEMORANDUM OPINION
FOLEY, Judge: This matter is before the Court on
petitioners’ motions for award of reasonable litigation and
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Last modified: November 10, 2007