ESTATE OF KAUFFMAN v. COMMISSIONER

Docket No. 2207-67.

28 T.C.M. 78 (1969)

T.C. Memo. 1969-20

Estate of Clair S. Kauffman, Deceased, National Bank & Trust Company of Central Pennsylvania, Executor v. Commissioner.

United States Tax Court.

Filed January 30, 1969.


Attorney(s) appearing for the Case

Elmer M. Morris, for the petitioner. Giles J. McCarthy, for the respondent.


Memorandum Findings of Fact and Opinion

TANNENWALD, Judge:

Respondent determined an addition to the Federal income tax of Clair S. Kauffman under section 6653(b)1 for the taxable year ending December 31, 1963 in the amount of $13,564.35. Petitioner had conceded and paid the underpayment on which the addition to tax for fraud is predicated before respondent issued the deficiency...

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