T.C. Memo. 2007-2
UNITED STATES TAX COURT
EDWARD L. WALTER AND JAMIE K. WALTER, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 8321-05. Filed January 3, 2007.
Deborah R. Jaffe and Robert M. McCallum, for petitioners.
Julie L. Payne, for respondent.
MEMORANDUM OPINION
LARO, Judge: This case is before the Court for decision
without trial. See Rule 122.1 Petitioners petitioned the Court
to redetermine respondent’s determination of a $167,401
1 Rule references are to the Tax Court Rules of Practice and
Procedure. Unless otherwise indicated, section references are to
the applicable versions of the Internal Revenue Code.
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