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PETERSEN v. COMMISSIONER

Docket Nos. 15184-14, 15185-14.

148 T.C. 463 (2017)

148 T.C. No. 22

STEVEN M. PETERSEN AND PAULINE PETERSEN, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. JOHN E. JOHNSTUN AND LARUE A. JOHNSTUN, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed June 13, 2017.

Attorney(s) appearing for the Case

Michael C. Walch, for petitioners.

Rebekah A. Myers, for respondent.

OPINION

With respect to petitioners Steven Petersen and Pauline Petersen, the Internal Revenue Service (IRS or respondent) determined, for their 2009 and 2010 taxable years, the following Federal income tax deficiency, overpayment,1 and accuracy-related...

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