Docket No. 27187-12. 146 T.C. 39 (2016) MICHAEL JONES AND M. CHASTAIN JONES, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. United States Tax Court. Filed February 9, 2016. Counsel: Stephen Edward Silver and Derek W. Kaczmarek, for petitioners. Alicia E. Elliott, for respondent. HOLMES, Judge: Michael Jones is an Arizona judge who claimed deductions on […]