T.C. Memo. 2007-145 UNITED STATES TAX COURT JAMES G. LEBLOCH AND CATHY MICHELSEN LEBLOCH, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 2724-05. Filed June 11, 2007. James G. LeBloch, for petitioners. Michael W. Berwind, for respondent. MEMORANDUM FINDINGS OF FACT AND OPINION LARO, Judge: Petitioners petitioned the Court to redetermine respondent’s determinations with respect to their 1997, 1998, and 1999 Federal income taxes. Respondent determinedPage: 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 NextLast modified: November 10, 2007