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SHAMROCK v. COMMISSIONER OF INTERNAL REVENUE

Docket No. 28725-11.

T.C. Memo. 2016-193

MICHAEL SHAMROCK AND VICTORIA BIGG, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent

United States Tax Court.

Filed October 20, 2016.

Attorney(s) appearing for the Case

Sheldon Drobny , for petitioners.

Michael T. Shelton , for respondent.

MEMORANDUM FINDINGS OF FACT AND OPINION

This case is before the Court on remand from the U.S. Court of Appeals for the Seventh Circuit (Court of Appeals). On November 17, 2014, the Court of Appeals issued a mandate in accordance with its order filed on September 22, 2014, and its judgment filed on September 23, 2014. In...

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