Schank v. Comm'r

TERRY M. SCHANK AND PAULA J. SCHANK, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent;

TWIN CITY ROOFING AND SHEET METAL, INC., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Schank v. Comm'r

Docket Nos. 16641-14, 16642-14.

United States Tax Court

T.C. Memo 2015-235; 2015 Tax Ct. Memo LEXIS 244; 110 T.C.M. (CCH) 542;

December 9, 2015, Filed

Decisions will be entered under Rule 155.

Alvin S. Brown, for petitioners.

Michael J. De Matos, Rose E. Gole, and Steven R. Gallo, for respondent.

LARO, Judge.

LARO

MEMORANDUM FINDINGS OF FACT AND OPINION

LARO, Judge: The two cases captioned…