Peter E. Hendrickson & Doreen M. Hendrickson v. Commissioner

T.C. Memo. 2019-10

UNITED STATES TAX COURT PETER E. HENDRICKSON AND DOREEN M. HENDRICKSON, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 6863-14. Filed February 11, 2019. Peter E. Hendrickson and Doreen M. Hendrickson, pro sese. Robert D. Heitmeyer, Steven L. Williams, and Charles V. Dumas III, for respondent. MEMORANDUM FINDINGS OF FACT AND OPINION BUCH, Judge: During the years at issue the Hendricksons were married and received income from which taxes were withheld. Mrs. Hendrickson also received nonemployee compensation, and Mr. Hendrickson received payments from…