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 bePage: Previous 1 2 3 4 5 6 7 8 9 10 NextLast modified: November 10, 2007