T.C. Memo. 2008-157
UNITED STATES TAX COURT
ERICH S. AND LINDA A. YESSE, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 21745-05L. Filed June 23, 2008.
Elliott K. Braverman, for petitioners.
Kristina L. Rico, for respondent.
MEMORANDUM OPINION
GALE, Judge: This is a section 63301 proceeding for review
of respondent