T.C. Summary Opinion 2008-11 UNITED STATES TAX COURT ESTATE OF DAVID B. LEASE, DECEASED, KATHY A. LEASE, ADMINISTRATRIX, AND KATHY A. LEASE, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 5455-05S. Filed January 30, 2008. Kathy A. Lease, pro se. Andrew M. Stroot, for respondent. GERBER, Judge:1 This case was heard pursuant to the provisions of section 7463 of the Internal Revenue Code in effect 1 This case was submitted to Special Trial Judge Carleton D. Powell, who died on Aug. 23, 2007, after the trial. By order dated Oct. 25, 2007, Chief Judge Colvin resubmitted this case to Judge Joel Gerber without objection of the parties.Page: Previous 1 2 3 4 5 6 7 8 NextLast modified: March 27, 2008