T.C. Memo. 2019-149 UNITED STATES TAX COURT KEVIN M. TABE AND THERESIA Z. TABE, ET AL.,1 Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket Nos. 26975-17, 7579-18, Filed November 5, 2019. 14514-18. Kevin M. Tabe and Theresia Z. Tabe, pro sese. Hannah K. Wilkins and Airelle L. Mills-Johnson, for respondent. MEMORANDUM FINDINGS OF FACT AND OPINION KERRIGAN, Judge: In these consolidated cases respondent issued Kevin Tabe (petitioner husband) notices of deficiency for 2013, 2015, and 2016. For 1 Cases of the following petitioners are consolidated herewith: Kevin Mbeh Tabe, docket No. 7579-18; and Kevin M. Tabe, docket No. 14514-18. -2- [*2] these years, respondent determined the following deficiencies, penalties, and additions to tax with respect to petitioner husband’s Federal income tax: Penalty Addition to tax Year Deficiency sec. 6662(a) sec. 6651(a)(1) 2013 $48,472 $9,694 $7,271 2015 26,312 5,262 1,238 2016 23,189 4,638 -0- Respondent issued petitioner husband and Theresia Z. Tabe (petitioner wife) (collectively, petitioners) a notice of deficiency for 2014.2 Respondent determined an $86,482 deficiency and a $17,296 section 6662(a) penalty with respect to petitioners’ 2014 Federal income tax. Unless otherwise indicated, all section references are to the Internal Revenue Code (Code) in effect at all relevant times, and all Rule references are to the Tax Court Rules of Practice and Procedure. We round all monetary amounts to the nearest dollar. After concessions the issues for consideration are: (1) whether petitioner husband may deduct various expenses reported on Schedule C, Profit or Loss From Business, for 2013; (2) whether petitioner husband may deduct charitable contributions and unreimbursed employee business expenses reported on Schedule 2 For 2013-16 (years at issue) petitioners filed a joint return for only 2014. -3- [*3] A, Itemized Deductions, for 2013; (3) whether petitioner husband may claim head of household filing status for 2013; (4) whether petitioner husband’s S corporation may deduct its reported business expenses; (5) whether petitioner husband had unreported flowthrough income from the S corporation for 2015 and 2016; (6) whether petitioner husband is liable for additions to tax under section 6651(a)(1) for 2013 and 2015; (7) whether petitioners may deduct various expenses reported on Schedule C for 2014; and (8) whether petitioners may deduct tuition and fees pursuant to section 222 for 2014.3 Other adjustments are computational and will flow from the Court’s resolution of the issues remaining in dispute. FINDINGS OF FACT Some of the facts are stipulated and are so found. Petitioners resided in Texas when they timely filed their petitions. Petitioner husband is a licensed attorney specializing in construction, business, real estate, and immigration law. Petitioner husband holds a bachelor’s degree in law, a master’s degree in law, and a master of laws degree in litigation and dispute resolution. During 2013 and 2014 petitioner husband was 3 In respondent’s posttrial brief respondent conceded penalties pursuant to sec. 6662(a) and corrected math errors made in the stipulation of settled issues, filed May 20, 2019. Petitioners did not file a posttrial brief. -4- [*4] self-employed and the principal attorney at his ...
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