Hendrix v. Comm'r

JOHN H. HENDRIX AND KAROLYN M. HENDRIX, DONORS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Hendrix v. Comm'r

Docket No. 10503-03.

United States Tax Court

T.C. Memo 2011-133; 2011 Tax Ct. Memo LEXIS 130; 101 T.C.M. (CCH) 1642;

June 15, 2011, Filed

Decision will be entered for petitioners.

John W. Porter, Stephanie Loomis-Price, and Keri D. Brown, for petitioners.

Wanda M. Cohen, for respondent.

PARIS, Judge.

PARIS

MEMORANDUM FINDINGS OF FACT AND OPINION

PARIS, Judge: By separate notices of deficiency dated April 9, 2003, respondent determined a deficiency of $6,939,597.53 in the Federal…