T.C. Memo. 2008-45 UNITED STATES TAX COURT CHARLES A. AND MARIAN L. DERBY, ET AL.,1 Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket Nos. 10930-02, 10931-02, Filed February 28, 2008. 10932-02, 10933-02, 10934-02, 10935-02, 10936-02, 10937-02, 10939-02, 10941-02, 10942-02, 10943-02, 10945-02. 1 Cases of the following petitioners are consolidated herewith: Peter E. and Geraldine Droubay, docket No. 10931-02; James W. and Marilee G. Eusebio, docket No. 10932-02; Michael R. and Ann J. Harris, docket No. 10933-02; Michael A. and Linda S. Hirsch, docket No. 10934-02; John F. Hoefer and Elise R. Smith- Hoefer, docket No. 10935-02; Daniel J. and Sean C. Kennedy, docket No. 10936-02; Harris D. and Barbara F. Levin, docket No. 10937-02; Gerald R. MacLean and Joan L. Smith-MacLean, docket No. 10939-02; Estate of Hugh A. Patterson, Deceased, Elizabeth K. Patterson, Executrix, and Elizabeth K. Patterson, docket No. 10941-02; Robert S. Silva and Susan C. Silva, a.k.a. Susan K. Silva, docket No. 10942-02; Women's Health Associates, Leon Schimmel, Tax Matters Partner, docket No. 10943-02; and Richard H. White and Paula A. Watts-White, docket No. 10945-02.Page: 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 NextLast modified: March 27, 2008