United States Tax Court
Filed: Oct. 05, 2010
T.C. Memo. 2010-216 UNITED STATES TAX COURT JOHNNY L. DENNIS, JR. AND JENNIE DENNIS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket Nos. 6403-06, 23978-06. Filed October 5, 2010. Donald J. Dombrowski, for petitioners. Sara D. Trapani, for respondent. MEMORANDUM FINDINGS OF FACT AND OPINION PARIS, Judge: By notices of deficiency1 dated January 3, 2006, for the tax year 2001 and August 21, 2006, for the tax years 2002 and 2003 respondent determined the following 1 On Nov. 24, 20..