Keith A. Bolles & Shelley R. Bolles v. Commissioner

T.C. Memo. 2019-42

UNITED STATES TAX COURT KEITH A. BOLLES AND SHELLEY R. BOLLES, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 11997-14. Filed April 25, 2019. Edith Faye Moates, for petitioners. G. Chad Barton, for respondent. MEMORANDUM FINDINGS OF FACT AND OPINION PARIS, Judge: In a notice of deficiency dated February 21, 2014, respondent determined a deficiency in Federal income tax of $16,745 for petitioners’ tax year 2010.1 After concessions, the issues for decision are: 1 Unless otherwise indicated, all section references are to the Internal (continued...) -2- [*2]…