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ANAYA v. C.I.R.

No. 91-9012.

983 F.2d 186 (1993)

Raymond ANAYA and Delores Anaya, Petitioners-Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

United States Court of Appeals, Tenth Circuit.

January 5, 1993.

Attorney(s) appearing for the Case

John Leeper, El Paso, TX, for petitioners-appellants.

Shirley D. Peterson, Asst. Atty. Gen., Gary R. Allen, Charles E. Brookhart, Robert L. Baker, Attorneys, Washington, DC, for respondent-appellee.

ANDERSON, Circuit Judge, and FLOYD R. GIBSON and MCWILLIAMS, Senior Circuit Judges.

FLOYD R. GIBSON, Senior Circuit Judge.

Raymond and Delores Anaya appeal the Tax Court's decision determining tax deficiencies for tax years 1983, 1984 and 1985 and additions to those taxes based on the Anayas' fraud in connection with these deficiencies. We affirm the Tax Court.

I. BACKGROUND

The Anayas have been married since 1981. Since 1978, Raymond and his brothers (Tony and Joe) were one-third partners in A & A Tire Company (hereinafter...

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