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with no more than a suspicion of fraud. Rinehart v. Commissioner,
T.C. Memo. 1983-184. We will not sustain respondent's finding of
fraud when we are only left with a suspicion of fraud. Green v.
Commissioner, 66 T.C. 538, 550 (1976); see Comparato v.
Commissioner, T.C. Memo. 1993-52.
The record contains no evidence to indicate that Mrs. Jenkins
was involved in petitioner's Field Masonry business. Respondent
failed to show that Mrs. Jenkins was responsible for understating
income, for maintaining petitioner's brown books, or that she was
in any way involved in claiming the unsubstantiated deductions.
Also, respondent produced no evidence to show that Mrs. Jenkins
concealed assets, was engaged in illegal activities, or had
dealings in cash. Petitioner completed petitioners' 1984, 1985,
and 1986 tax returns by himself. Mrs. Jenkins signed the returns
without glancing at any of the reported figures.
Respondent has not affirmatively established by clear and
convincing evidence that Mrs. Jenkins intended to evade taxes. We
cannot conclude on this record that Mrs. Jenkins committed fraud,
where respondent has failed to adduce evidence showing intentional
wrongdoing.
We now turn to whether petitioners are liable for additions to
tax for negligence under section 6653(a).
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