Waltner v. Comm'r

STEVEN T. WALTNER AND SARAH V. WALTNER, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Waltner v. Comm'r

Docket No. 12722-13L

United States Tax Court

T.C. Memo 2015-146; 2015 Tax Ct. Memo LEXIS 155; 110 T.C.M. (CCH) 133;

August 6, 2015, Filed

Waltner v. Comm'r, T.C. Memo 2014-35, 2014 Tax Ct. Memo LEXIS 35 (T.C., 2014)

An appropriate order will be issued, and decision will be entered for respondent.

Steven T. Waltner and Sarah V. Waltner, Pro sese.

J. Robert Cuatto, for respondent.

HAINES, Judge.

HAINES

MEMORANDUM FINDINGS OF FACT AND OPINION

HAINES, Judge: Petitioners, no strangers to this…