United States Tax Court April 10, 2017, Docket No. 29495-14. (Phillips v. Comm'r)

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United States · · · 10-04-2017

T.C. Memo. 2017-61

UNITED STATES TAX COURT

RUPERT E. PHILLIPS AND SANDRA K. PHILLIPS, Petitioners v.

COMMISSIONER OF INTERNAL REVENUE, Respondent

Docket No. 29495-14. Filed April 10, 2017.

Anthony J. Carriuolo, for petitioners.

W. Robert Abramitis, for respondent.

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