Van Alen v. Comm'r

BRETT VAN ALEN AND KIMBERLEE VAN ALEN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent;

BRANDON D. TOMLINSON AND SHANA C. TOMLINSON, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Van Alen v. Comm'r

Docket Nos. 22328-09, 4075-10 1

United States Tax Court

T.C. Memo 2013-235; 2013 Tax Ct. Memo LEXIS 240; 106 T.C.M. (CCH) 427;

October 21, 2013, Filed

Decisions will be entered for respondent.

Jared R. Callister, for petitioners.

Nathan H. Hall, for respondent.

HOLMES, Judge.

HOLMES

MEMORANDUM FINDINGS OF FACT AND OPINION

HOLMES, Judge: Shana Tomlinson and Brett Van Alen are siblings…