United States Tax Court July 11, 2017, Docket Nos. 17198-13, 17210-13. (Gregory v. Comm'r)

149 T.C. No. 2

UNITED STATES TAX COURT

BOB GREGORY AND KAY GREGORY, Petitioners v.

COMMISSIONER OF INTERNAL REVENUE, Respondent

JAMES W. GREGORY, JR. AND JANET E. GREGORY, Petitioners v.

COMMISSIONER OF INTERNAL REVENUE, Respondent

Docket Nos. 17198-13, 17210-13.1 Filed July 11, 2017.

Ps own C, an S corporation that operates a landfill and uses the

cash method of accounting for tax purposes.