T.C. Memo. 2007-109 UNITED STATES TAX COURT PATRICIA B. PATERSON, ET AL.1 Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket Nos. 8093-04, 8094-04, Filed April 30, 2007. 22397-04. Thomas Edward Brever, for petitioners. David W. Sorenson and Lisa R. Woods, for respondent. MEMORANDUM FINDINGS OF FACT AND OPINION KROUPA, Judge: Respondent determined deficiencies in petitioners’ Federal income taxes and fraud penalties under 1This case is consolidated for briefing, trial and opinion with the cases of George M. Paterson, Docket No. 8094-04, and George M. Paterson, Docket No. 22397-04. Mr. and Mrs. Paterson are referred to collectively as petitioners.Page: 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 NextLast modified: November 10, 2007