MEMORANDUM FINDINGS OF FACT AND OPINION
LARO, Judge:
By notices of deficiency dated February 3, 2010, respondent determined deficiencies and additions to tax in petitioner's 2006 and 2007 Federal income taxes as follows:
Let's get started

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.
- Updated daily.
- Uncompromising quality.
- Complete, Accurate, Current.