United States Tax Court May 1, 2012, Docket Nos. 28849-08, 10393-09, 12168-09, 14860-09, 14865-09, 14866-09, 20138-09. (Dunlap v. Comm'r)

T.C. Memo. 2012-126

UNITED STATES TAX COURT

LOREN DUNLAP AND NANCY DUNLAP, ET AL.,1 Petitioners v.

COMMISSIONER OF INTERNAL REVENUE, Respondent

Docket Nos. 28849-08, 10393-09, Filed May 1, 2012.

12168-09, 14860-09,

14865-09, 14866-09,

20138-09.

Frank Agostino, Kathleen Pakenham, and David L. Evans, for petitioners.

Marc Lee Caine, Alex Shlivko, James P.A. Caligure, Marissa J. Savit, and

Nancy J.