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LANDER v. COMMISSIONER

Docket No. 25751-15L.

154 T.C. 104 (2020)

154 T.C. No. 7

JOSEPH THOMAS LANDER AND KIMBERLY W. LANDER, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed March 12, 2020.

Attorney(s) appearing for the Case

Frank M. Smith , for petitioners.

Jamie A. Schindler , for respondent.

OPINION

This case was assigned to and trial was conducted by Special Trial Judge Guy pursuant to section 7443A(b)(4)1 and Rules 182(e) and 183. His recommended findings of fact and conclusions of law were filed and served on the parties. Both parties...

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