Write a one page summary of the case Storey Versus Commissioner

.. . 2012-115 UNITED STATES TAX COURT LEE STOREY AND WILLIAM STOREY, Petitioners y COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 10230-10. Filed April 19, 2012. 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 S17,237, S123,414 and S119,191 for 2006, 2007 and 2008 Brief amici curiae was filed by Michael C. Donaldson and Christopher L Perez on behalf of the International Documentary Association, Film Independent, National Association of Latino Independent Producers, Women Make Movies, National Alliance for Media Art and Culture and University Film and Video Association .. . 2012-115 UNITED STATES TAX COURT LEE STOREY AND WILLIAM STOREY, Petitioners y COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 10230-10. Filed April 19, 2012. 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 S17,237, S123,414 and S119,191 for 2006, 2007 and 2008 Brief amici curiae was filed by Michael C. Donaldson and Christopher L Perez on behalf of the International Documentary Association, Film Independent, National Association of Latino Independent Producers, Women Make Movies, National Alliance for Media Art and Culture and University Film and Video Association