United States Tax Court September 14, 2017, Docket No. 12693-13 (Powers v. Comm'r)

JAMES A. POWERS AND JENNIFER M. SCHERER, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Powers v. Comm'r Docket No. 12693-13 United States Tax Court 2017 Tax Ct. Memo LEXIS 179; September 14, 2017, Filed Decision will be entered under Rule 155. *179 Thomas Laffitte Howard, for petitioners. William J. Gregg and Deborah Aloof, for respondent. RUWE, Judge.