EFTA00598102Set 9
2007-12-1731p20,075w
None
Joel Rance & LaRhea Smith 1998 988,392 197,678.40
1999 1,254,421 250,884.20
2000 439,132 87,826.40
2001 256,486 51,297.20
J. Zane & Shannon ... consideration are:
1. Whether petitioners, Rhett Rance and Alice Avila Smith; Joel Rance and LaRhea Smith; and J. Zane and
Shannon R. Creese Smith, are entitled to charitable contribution deductions ... Rhett and
Alice for their 2002 tax year.
Petitioners Joel Rance Smith (Rance) and LaRhea Smith (LaRhea) are married and resided in Eagle Point, Oregon,
at the time their petitions