T.C. Memo. 2007-70 UNITED STATES TAX COURT GEORGE A. LOVENGUTH, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 9708-02. Filed March 27, 2007. Charles A. Simmons and David Bunning, for petitioner. Robert W. Mopsick, for respondent. MEMORANDUM OPINION HOLMES, Judge: George Lovenguth is a U.S. Marine and a combat veteran of the Vietnam War. He left the service with an honorable discharge and a crippling case of posttraumatic stress disorder. This disability has led him to endure long periods of homelessness punctuated by stays at Department of Veterans Affairs (VA) mental health facilities. It has also brought himPage: 1 2 3 4 5 6 7 8 9 10 11 12 13 14 NextLast modified: November 10, 2007