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LUCERO v. COMMISSIONER OF INTERNAL REVENUE

Docket No. 588-18.

T.C. Memo. 2020-136

RONALD J. LUCERO AND MARY L. LUCERO, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Tax Court.

Filed September 29, 2020.

Attorney(s) appearing for the Case

Ronald J. Lucero and Mary L. Lucero, pro sese.

Charles A. S. Wiseman , for respondent.

MEMORANDUM FINDINGS OF FACT AND OPINION

In separate notices of deficiency both dated October 10, 2017, respondent determined deficiencies of $6,404 for Mr. Lucero for 2014 and $8,192 for petitioners for 2015.1

After concessions by petitioners, the remaining issue for decision is whether...

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