David A. and Rebecca Rose Wilbert - Page 1

                                 T.C. Memo. 2007-152                                  

                               UNITED STATES TAX COURT                                

                  DAVID A. AND REBECCA ROSE WILBERT, Petitioners v.                   
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      

               Docket No. 21972-05.               Filed June 14, 2007.                

               David A. and Rebecca Rose Wilbert, pro sese.                           
               Lisa R. Woods, for respondent.                                         

                       MEMORANDUM FINDINGS OF FACT AND OPINION                        

               KROUPA, Judge:  Respondent determined a $6,787 deficiency in           
          petitioners’ Federal income tax for 2003.  After concessions,1 we           
          are asked to decide two issues.  First, we are asked to decide              
          whether petitioner David A. Wilbert (Mr. Wilbert) was away from             

               1See infra note 3 for the concessions of each party.                   

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Last modified: November 10, 2007