T.C. Memo. 2000-110 UNITED STATES TAX COURT RICHARD AND REBECCA ADAIR, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket Nos. 12103-97, 20465-97. Filed March 30, 2000. Rebecca Adair, pro se. Linda K. West, for 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:Page: 1 2 3 4 5 6 7 8 9 10 11 12 Next
Last modified: May 25, 2011