Hector Baca & Magdalena Baca v. Commissioner
T.C. Memo. 2019-78 UNITED STATES TAX COURT HECTOR BACA AND MAGDALENA BACA, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 11459-15. Filed June 26, 2019. Joel Cruz-Esparza, for petitioners. Maria Cerina De Ramos, Brock E. Whalen, and Melinda K. Fisher, for respondent. MEMORANDUM FINDINGS OF FACT AND OPINION HOLMES, […]