Charles K. Breland, Jr. v. Commissioner

T.C. Memo. 2019-59

UNITED STATES TAX COURT CHARLES K. BRELAND, JR., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent YVONNE S. BRELAND, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket Nos. 21946-12, 22228-12. Filed May 29, 2019. John H. Adams, for petitioner Charles K. Breland, Jr. Robert M. Galloway, for petitioner Yvonne S. Breland. Edwin B. Cleverdon and Horace Crump, for respondent. -2- [*2] MEMORANDUM FINDINGS OF FACT AND OPINION PUGH, Judge: In separate notices of deficiency issued to petitioners dated June 4, 2012, respondent determined a deficiency of…