Clark J. Gebman & Rebecca Gebman v. Commissioner

T.C. Memo. 2017-184

UNITED STATES TAX COURT CLARK J. GEBMAN AND REBECCA GEBMAN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 15941-12. Filed September 18, 2017. Ps made joint returns of income for the four years in issue. R determined deficiencies in tax and penalties for all years. Ps assigned error. In the morning of the day on which this case was called for trial, Ps met with volunteer counsel. At the recall of the case for trial that afternoon, P-H conceded all adjustments and penalties and P-W, represented at trial by volunteer counsel, moved to continue the case…