Martin and Sharon Smith - Page 1

          T.C. Memo. 2007-73                                                          

                               UNITED STATES TAX COURT                                

                       MARTIN AND SHARON SMITH, Petitioners v.                        
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      

               Docket No. 3876-05L.     Filed March 29, 2007.                         

               Wendy S. Pearson, Terri A. Merriam, Jennifer A. Gellner,               
          Jaret R. Coles, and Asher B. Bearman, for petitioners.1                     
               Thomas N. Tomashek and Gregory M. Hahn, 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. 17, 2006.                 
          Pearson and Gellner withdrew from the case on Oct. 24 and Nov.              
          14, 2006, respectively.                                                     

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Last modified: November 10, 2007