United States Tax Court
Filed: Dec. 15, 2008
T.C. Memo. 2008-279 UNITED STATES TAX COURT DAVID C. AND WENDY CLARK, ET AL.,1 Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket Nos. 4092-05, 4296-05, Filed December 15, 2008. 4589-05, 4592-05, 5161-05, 5162-05, 5163-05. Paul E. Kent, for petitioners. Catherine G. Chang and Jon D. Feldhammer, for respondent. 1 Cases of the following petitioners are consolidated herewith: American Synergy Asbestos Removal Services, Inc., a.k.a. Synergy Environmental, Inc., docket No. 4296-05; Cla..