United States Tax Court April 16, 2015, 581-12 (None)

CLARENCE WILLIAM SPEER AND SUSAN M. SPEER, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Speer v. Commissioner of Internal Revenue 581-12 United States Tax Court 144 T.C. 279; 2015 U.S. Tax Ct. LEXIS 16; 144 T.C. No. 14; 80 Cal. Comp. Cases 444; April 16, 2015, Opinion Filed Respondent’s adjustment to petitioners’ 2009 gross income sustained and decision to be entered under Rule 155.