United States Tax Court June 18, 2003, Docket No. 17158-99L. (Anderson v. Comm'r)

JAMES E. ANDERSON AND CHERYL J. LATOS, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent Anderson v. Comm'r Docket No. 17158-99L. United States Tax Court 2003 U.S. Tax Ct. LEXIS 30; June 18, 2003, Decided Anderson v. Comm'r, T.C. Memo 2003-112, 2003 Tax Ct. Memo LEXIS 113 (T.C., 2003) Motion to reconsider opinion and vacate decision granted in part and denied in part. Decision vacated.