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SIMONSEN v. COMMISSIONER

Docket No. 29698-14.

150 T.C. 201 (2018)

150 T.C. No. 8

KARL F. SIMONSEN AND CHRISTINA M. SIMONSEN, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed March 14, 2018.

Attorney(s) appearing for the Case

Karl F. Simonsen and Christina M. Simonsen, pro se.

Michael S. Hensley, for respondent.

Karl and Christina Simonsen bought a home in northern California in 2005. They got caught in the great recession that began in 2008—their home's value sank, and they moved to southern California. They rented out their home for a little while. But, stuck with a mortgage debt much greater than the value of the home and unable...

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