Elick v. Comm'r

WILEY M. ELICK AND SHARON ELICK, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent;

WILEY M. ELICK DDS, INC., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Elick v. Comm'r

Docket Nos. 23767-10, 23768-10.4

United States Tax Court

T.C. Memo 2013-139; 2013 Tax Ct. Memo LEXIS 139; 105 T.C.M. (CCH) 1822;

June 3, 2013, Filed

Decision will be entered under Rule 155 in docket No. 23767-10. Decision will be entered for respondent in docket No. 23768-10.

Joseph J. Dadich, for petitioners.

Steven Mitchell Roth, for respondent.

KROUPA, Judge.

KROUPA

MEMORANDUM FINDINGS OF FACT AND OPINION

KROUPA…