T.C. Summary Opinion 2007-87
UNITED STATES TAX COURT
SANDREA MARYANN AND ROBERT MAYNARD WOEHL, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 2735-05S. Filed May 29, 2007.
Glen L. Moss, for petitioners.
Stephanie M. Profitt, for respondent.
DEAN, Special Trial Judge: This case was heard pursuant to
the provisions of section 7463 of the Internal Revenue Code in
effect when the petition was filed. Unless otherwise indicated,
all section references are to the Internal Revenue Code, and all
Rule references are to the Tax Court Rules of Practice and
Procedure. Pursuant to section 7463(b), the decision to be
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Last modified: November 10, 2007