United States Tax Court September 11, 2003, 8747-00, 11725-02 (David Lee Smith and Mary Julia Hook v. Commissioner)

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United States · · · 11-09-2003

T.C. Memo. 2003-266

UNITED STATES TAX COURT

DAVID LEE SMITH AND MARY JULIA HOOK, Petitioners v.

COMMISSIONER OF INTERNAL REVENUE, Respondent

Docket Nos. 8747-00, 11725-02. Filed September 11, 2003.

David Lee Smith and Mary Julia Hook, pro sese.

Joan E. Steele, for respondent.

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