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.
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Last modified: November 10, 2007