United States Tax Court February 25, 2014, Docket Nos. 27376-09, 17711-10 (Carrino v. Comm'r)

T.C. Memo. 2014-34

UNITED STATES TAX COURT

ANN S. CARRINO, Petitioner v.

COMMISSIONER OF INTERNAL REVENUE, Respondent

CR TRADERS PARTNERS, LP, ANN S. CARRINO, A PARTNER OTHER

THAN THE TAX MATTERS PARTNER, Petitioner v.

COMMISSIONER OF INTERNAL REVENUE, Respondent

Docket Nos. 27376-09, 17711-10.1 Filed February 25, 2014.

John M. Youngquist, for petitioner.

Jon D. Feldhammer and Rebecca S.