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.
13226-05, 13227-05,
13228-05.
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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