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ADAIR v. COMMISSIONER

Docket Nos. 12103-97, 20465-97.

79 T.C.M. 1783 (2000)

T.C. Memo. 2000-110

Richard and Rebecca Adair v. Commissioner.

United States Tax Court.

Filed March 30, 2000.

Attorney(s) appearing for the Case

Rebecca Adair, pro se. Linda K. West, for the respondent.

MEMORANDUM FINDINGS OF FACT AND OPINION

SWIFT, Judge:

In these consolidated cases, respondent determined deficiencies in petitioners' Federal income taxes and fraud penalties as follows:

                                    Fraud Penalty
Year                   Deficiency     Sec. 6663

1993 ...............    $192,142       $144,107
1994 ...............     185,261        138,946
1995 ...............     123,633...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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