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.Page: 1 2 3 4 5 6 7 8 9 10 11 NextLast modified: November 10, 2007