Martha Smith v. Cmsnr. IRS

United States Court of Appeals FOR THE DISTRICT OF COLUMBIA CIRCUIT No. 19-1050 September Term, 2020 FILED ON: DECEMBER 22, 2020 MARTHA G. SMITH AND GEORGE S. LAKNER, APPELLANTS v. COMMISSIONER OF INTERNAL REVENUE SERVICE, APPELLEE ______________________________________ Consolidated with 19-1051, 19-1052 On Appeal from the United States Tax Court Before: SRINIVASAN, Chief Judge, and HENDERSON and MILLETT, Circuit Judges JUDGMENT The court considered this appeal on the record from the United States Tax Court, and on the briefs and arguments of the parties. The court has given the issues full…