Court of Appeals for the First Circuit December 7, 2016, No. 16-1336 (Hynes v. Commissioner)

Per Curiam.

Appellants John J. Hynes, Jr. and Eileen J. Hynes appeal an adverse United States Tax Court decision. After oral argument and a careful review of the record and briefs, we summarily affirm the judgment of the Tax Court. See 1st Cir. R. 27.0(c).