January 1, 2010, to June 30, 2010

Volume 134

(Cite 134 T.C.)

SHEILA A. MURPHY
REPORTER OF DECISIONS

U.S. GOVERNMENT PRINTING OFFICE

WASHINGTON: 2010

For sale by the Superintendent of Documents, U.S. Government Printing Office
Internet: bookstore.gpo.gov Phone: toll free (866) 512-1800; DC area (202) 512-1800
Fax: (202) 512-2104 Mail: Stop IDCC, Washington, DC 20402-0001

ISBN 978-0-16-088328--6

Seated from left-Laurence J. Whalen, Joel Gerber, Stephen J. Swift, Howard A. Dawson, Jr., John O. Colvin,
Arthur L. Nims III, Julian I. Jacobs, Robert P. Ruwe, and Renato Beghe

Standing front row from left-Carolyn P. Chiechi, Michael B. Thornton, Juan F. Vasquez, James S. Halpern,
Mary Ann Cohen, Thomas B. Wells, Maurice B. Foley, Joseph H. Gale, and David Laro

Standing back row from left-Elizabeth Crewson Paris, Mark V. Holmes, Robert A. Wherry, Jr., Harry A. Haines,
L. Paige Marvel, Joseph Robert Goeke, Diane L. Kroupa, David Gustafson, and Richard T. Morrison

Absent-Herbert L. Chabot

Senior Judges recalled to perform judicial duties under the provisions of section 7447 of the Internal Revenue Code:

1 Judge Foley was recalled on Apr. 9, 2010, after the expiration of his term on Apr. 8, 2010. 2 Judge Vasquez was recalled on May 1, 2010, after the expiration of his term on Apr. 30,

Seated from left-Stanley J. Goldberg, Peter J. Panuthos, and Robert N. Armen, Jr. Standing from left-Lewis R. Carluzzo and John F. Dean