Machacek v. Comm'r

JOHN J. MACHACEK, JR. AND MARIANNE MACHACEK, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent;

BRENDA S. JONES, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Machacek v. Comm'r

Docket Nos. 12701-11, 5147-13.

United States Tax Court

T.C. Memo 2016-55; 2016 Tax Ct. Memo LEXIS 55; 111 T.C.M. (CCH) 1248;

March 28, 2016, Filed

Decisions will be entered under Rule 155.

Allen James White, for petitioners.

Angela B. Reynolds, David Weiner, and Kathryn E. Kelly, for respondent.

LARO, Judge.

LARO

MEMORANDUM OPINION

LARO, Judge: These cases arise out of petitioners' participation in the…