NOT FOR PUBLICATION
MEMORANDUM*
Dana Messina, Nancy Messina, Kyle Kirkland, and Stephanie Layne (collectively, the "Taxpayers"), appeal the Tax Court's decision affirming deficiencies that the Commissioner of Internal Revenue (the "Commissioner") identified in the tax returns that each couple jointly filed for the 2012 tax year. We have jurisdiction pursuant to 26 U.S.C. § 7482(a)(1), and we affirm.
We review de...
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