United States Tax Court June 16, 2010, Docket No. 2759-08S. (Clinton v. Comm'r)

T.C. Summary Opinion 2010-75

UNITED STATES TAX COURT

GREGORY J. AND SUSANNA M. CLINTON, Petitioners v.

COMMISSIONER OF INTERNAL REVENUE, Respondent

Docket No. 2759-08S. Filed June 16, 2010.

Gregory J. and Susanna M. Clinton, pro se.

Christina L. Lewerenz, for respondent.

PARIS, Judge: This case was heard pursuant to section 74631

of the Internal Revenue Code in effect when the petition was

filed.