United States Tax Court January 20, 2015, Docket Nos. 18268-12, 20818-12. (Evans v. Comm'r)

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United States · · · 20-01-2015

T.C. Memo. 2015-12

UNITED STATES TAX COURT

JOEL B. EVANS, Petitioner v.

COMMISSIONER OF INTERNAL REVENUE, Respondent

JOEL B. EVANS AND DONNA R. EVANS, Petitioners v.

COMMISSIONER OF INTERNAL REVENUE, Respondent

Docket Nos. 18268-12, 20818-12. Filed January 20, 2015.

Ray Cody Mayo, Jr., for petitioners.

Edwin B. Cleverdon, for respondent.

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