STOREY v. COMMISSIONER OF INTERNAL REVENUE

No. 10230-10.

T.C. Memo. 2012-115

LEE STOREY AND WILLIAM STOREY, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Tax Court.

Filed April 19, 2012.


Attorney(s) appearing for the Case

Gregory Alan Robinson , for petitioners.*

Chris J. Sheldon , for respondent.


MEMORANDUM FINDINGS OF FACT AND OPINION

KROUPA, Judge.

Respondent determined deficiencies in petitioners' Federal income tax of $17,237, $123,414 and $119,191 for 2006, 2007 and 2008 respectively (years at issue).1 Respondent also determined petitioners liable for the accuracy-related penalty under section 6662(a) for the years at issue.2

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