WRIGHT v. COMMISSIONER

Docket Nos. 19878-98, 19879-98.

80 T.C.M. 607 (2000)

T.C. Memo. 2000-336

Rebecca Wright v. Commissioner. Brian W. Wright v. Commissioner.

United States Tax Court.

Filed November 1, 2000.


Attorney(s) appearing for the Case

Judy E. Hamilton, for the petitioners. Christine V. Olsen and Timothy F. Salel, for the respondent.


MEMORANDUM FINDINGS OF FACT AND OPINION

WELLS, Chief Judge:

In these consolidated cases, respondent determined the following deficiencies: $5,656, $59,908, and $11,208, respectively, for taxable years 1992 through 1994. Respondent also determined that Brian Wright (petitioner) is liable for the fraud penalty, pursuant to section 6663,1 for taxable years 1992 through 1994, in the amounts of $4,242, $44,931, and $8,406, respectively...

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