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FEIGH v. COMMISSIONER

Docket No. 20163-17.

152 T.C. 267 (2019)

MARY K. FEIGH AND EDWARD M. FEIGH, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed May 15, 2019.

Attorney(s) appearing for the Case

Caleb B. Smith, for petitioners.

John Schmittdiel and Timothy M. Peel, for respondent.

OPINION

Respondent issued a notice of deficiency on June 26, 2017, determining an income tax deficiency of $3,972 for petitioners' 2015 tax year. Petitioners timely filed a petition with this Court to challenge respondent's determinations as set forth in his notice of deficiency.

Background

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