STRACHAN v. COMMISSIONER

Docket No. 90372.

48 T.C. 335 (1967)

G. DOUGLAS STRACHAN AND HELEN STRACHAN, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed June 16, 1967.


Attorney(s) appearing for the Case

Leo A. McLaughlin, for the respondent.


BRUCE, Judge:

Respondent determined deficiencies in income tax and additions to tax pursuant to section 6653(b) of the Internal Revenue Code of 1954 for fraud, as follows:

                                                                  Addition
Taxable year                                         Deficiency    to tax

1955 ---------------------------------------------    $3,505.82   $1,752.91
1956 -------------...

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