BENSON v. COMMISSIONER

Docket Nos. 585-98, 19416-98, 19417-98, 19421-98, 12967-00, 14171-01.

88 T.C.M. 520 (2004)

T.C. Memo. 2004-272

Eric B. Benson, et al. v. Commissioner.

United States Tax Court.

November 29, 2004.


Attorney(s) appearing for the Case

John M. Youngquist, for petitioners.

Michael E. Melone and Charlotte Mitchell, for respondent.


MEMORANDUM FINDINGS OF FACT AND OPINION1

RUWE, Judge:

These cases were consolidated for purposes of trial, briefing, and opinion. Respondent determined deficiencies in petitioners' Federal income taxes, additions to tax pursuant to section 6651(a)(1),2 accuracy-related penalties, and additions to tax/fraud penalties pursuant to sections 6653(b) and 66633 for the...

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