McElroy v. Comm'r

MICHAEL J. MCELROY AND RUTH M. MCELROY, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent

McElroy v. Comm'r

Docket No. 15253-11

United States Tax Court

T.C. Memo 2014-163; 2014 Tax Ct. Memo LEXIS 161; 108 T.C.M. (CCH) 174;

August 12, 2014, Filed

Decision will be entered under Rule 155.

Elissa F. Borges, Stuart M. Schabes, and Saul B. Abrams, for petitioners.1.

William John Gregg, for respondent.

NEGA, Judge.

NEGA

MEMORANDUM OPINION

NEGA, Judge: This case is before the Court for decision without trial. SeeRule 122(a).2 Respondent determined deficiencies of $53,423, $46,115, $47,851, and $20,447…