T.C. Memo. 2005-130
UNITED STATES TAX COURT
WAYNE PAYNE AND DORENE J. PAYNE, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 6311-03. Filed May 31, 2005.
Thomas E. Brever, for petitioners.
David W. Sorensen, for respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
GOEKE, Judge: Respondent determined deficiencies in
petitioners’ 1993, 1994, and 1995 Federal income taxes of
$29,881, $81,985, and $45,222, respectively. Respondent also
determined that petitioners were liable for fraud penalties under
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Last modified: May 25, 2011