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GREGORY v. COMMISSIONER

Docket Nos. 17198-13, 17210-13.

149 T.C. 43 (2017)

149 T.C. No. 2

BOB GREGORY AND KAY GREGORY, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. JAMES W. GREGORY, JR. AND JANET E. GREGORY, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed July 11, 2017.

Attorney(s) appearing for the Case

Gregg R. Kosterlitzky and William M. Gerhardt III , for petitioners.

Roberta L. Shumway and Sheila R. Pattison , for respondent.

OPINION

In 1988 Bob and Kay Gregory incorporated their landfill business, Texas Disposal Systems Landfill, Inc. (TDSL). The Gregorys chose to make TDSL a cash-method taxpayer when they incorporated it. TDSL was successful, and the Gregorys began sifting through the Code to find more deductions. With the help of their accountant...

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