United States Tax Court May 10, 2018, 7326-17 (Harlan Wax & Deborah J. Wax v. Commissioner)

T.C. Memo. 2018-63

UNITED STATES TAX COURT

HARLAN WAX AND DEBORAH J. WAX, Petitioners v.

COMMISSIONER OF INTERNAL REVENUE, Respondent

Docket No. 7326-17. Filed May 10, 2018.

Harlan Wax and Deborah J. Wax, pro se.

Shari A. Salu, for respondent.

MEMORANDUM FINDINGS OF FACT AND OPINION

COHEN, Judge: Respondent determined a $258,900 deficiency, a

$12,427.