VOIGT v. COMMISSIONER

Docket No. 13883-01.

87 T.C.M. 1080 (2004)

T.C. Memo. 2004-62

Marci L. & Carl C. Voigt v. Commissioner.

United States Tax Court.

Filed March 11, 2004.


Attorney(s) appearing for the Case

Marci L. and Carl C. Voigt, pro sese.

Wesley F. McNamara and Thomas J. Travers, for the respondent.


MEMORANDUM OPINION

THORNTON, Judge:

This case is before us on respondent's motion for entry of decision.

Background

The following factual summary is based on the pleadings, the parties' admissions, and undisputed allegations in respondent's motion for entry of decision. This factual summary is set forth solely for purposes of deciding respondent's motion for entry of decision; it does not constitute findings of fact.

On their...

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