ROBERT I. REDISCH AND PAMELA A. REDISCH, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent

T.C. Memo. 2015-95

UNITED STATES TAX COURT

ROBERT I. REDISCH AND PAMELA A. REDISCH, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent

Docket No. 30011-12. Filed May 19, 2015.

Joseph Falcone, for petitioners.

Alicia A. Mazurek and Alexandra E. Nicholaides, for respondent.

MEMORANDUM FINDINGS OF FACT AND OPINION

BUCH, Judge: Respondent issued a notice of deficiency determining the following deficiencies and penalties with respect to the Redisches’ Federal income tax for years 2009 and 2010.1

1Unless otherwise indicated, all section references are to the Internal Revenue Code in effect for the years in issue, and all Rule […]