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