NEADERLAND v. COMMISSIONER

Docket No. 5942-66.

52 T.C. 532 (1969)

ROBERT NEADERLAND, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed June 25, 1969.


Attorney(s) appearing for the Case

Carl F. Bauersfeld, for the petitioner.

Wallace Musoff and Marwin A. Batt, for the respondent.


MULRONEY, Judge:

Respondent determined deficiencies in income tax and additions to tax for fraud under section 6653(b), I.R.C. 1954,1 against petitioner, as follows:

                                                      Addition to tax,
                Year                  Deficiency     sec. 6653(b)2

1954 ----------------------------     $7,521.24       ...

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