United States Tax Court March 11, 2004, No. 13883-01 (Voigt v. Comm'r)

T.C. Memo. 2004-62

UNITED STATES TAX COURT

MARCI L. & CARL C. VOIGT, Petitioners v.

COMMISSIONER OF INTERNAL REVENUE, Respondent

Docket No. 13883-01. Filed March 11, 2004.

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

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

MEMORANDUM OPINION

THORNTON, Judge: This case is before us on respondent’s

motion for entry of decision.