United States Tax Court June 14, 2017, Docket Nos. 18882-13, 19973-13. (Watts v. Comm'r)

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United States · · · 14-06-2017

T.C. Memo. 2017-114

UNITED STATES TAX COURT

THOMAS E. WATTS AND MARY E. WATTS, Petitioners v.

COMMISSIONER OF INTERNAL REVENUE, Respondent

RW MANAGEMENT, LTD., JRW MANAGEMENT, LLC, TAX MATTERS

PARTNER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE,

Respondent

Docket Nos. 18882-13, 19973-13. Filed June 14, 2017.

David L. McGee and William V. Linne, for petitioners.

Clint J. Locke, Edwin B.

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