Rhett Rance Smith and Alice Avila Smith, et al. - Page 1
T.C. Memo. 2007-368
UNITED STATES TAX COURT
RHETT RANCE SMITH AND ALICE AVILA SMITH, ET AL.,1 Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket Nos. 11902-05, 13225-05, Filed December 17, 2007.
Robert J. Stientjes, Thomas C. Pliske, Shine Lin, and
Anthony S. Gasaway, for petitioners.
Anne W. Durning, Nicholas J. Richards, Laura Beth Salant,
and Chris J. Sheldon, for respondent.
1 Cases of the following petitioners are consolidated
herewith for purposes of trial, briefing, and opinion: Joel
Rance and LaRhea Smith, docket No. 13225-05; J. Zane and Shannon
R. Creese Smith, docket No. 13226-05; and Rhett Rance and Alice
Avila Smith, docket Nos. 13227-05 and 13228-05. A pretrial
procedural issue was decided with respect to Rhett Rance and
Alice Avila Smith in docket No. 11902-05. See Smith v.
Commissioner, T.C. Memo. 2006-187.
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Last modified: March 27, 2008