Daniel and Kristen Panice - Page 1
T.C. Memo. 2007-110
UNITED STATES TAX COURT
DANIEL AND KRISTEN PANICE, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 14819-04. Filed April 30, 2007.
Wendy S. Pearson, Terri A. Merriam, Jennifer A. Gellner,
Jaret R. Coles, and Asher B. Bearman, for petitioners.1
Nhi T. Luu and Catherine Caballero, for respondent.
1 Wendy S. Pearson (Pearson), Terri A. Merriam (Merriam),
Jennifer A. Gellner (Gellner), and Jaret R. Coles entered their
appearances in this case by subscribing the petition commencing
this proceeding. See Rule 24(a). (Unless otherwise indicated,
Rule references are to the Tax Court Rules of Practice and
Procedure, and section references are to the applicable versions
of the Internal Revenue Code.) Asher B. Bearman entered his
appearance on July 18, 2005, and withdrew on Nov. 15, 2006.
Pearson and Gellner withdrew from the case on Oct. 24, 2006, and
Nov. 14, 2006, respectively.
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Last modified: November 10, 2007