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OUELLETTE v. COMMISSIONER

Docket No. 5095-69

30 T.C.M. 390 (1971)

T.C. Memo. 1971-98

Renaud Ouellette and Lucille Ouellette v. Commissioner.

United States Tax Court.

Filed May 6, 1971.

Attorney(s) appearing for the Case

Sherman F. Levey, 950 Crossroads Office Bldg., Two Main St. East, Rochester, N. Y. for the petitioners. Stephen M. Miller, for the respondent.

Memorandum Findings of Fact and Opinion

FAY, Judge:

Respondent, under the authority of section 6653(b),1 determined additions to petitioners' income tax for the taxable years 1963, 1964, and 1965 of $1,071.11,* $492.50, and $757.50, respectively. The sole issue to be decided is whether petitioners possessed the fraudulent intent necessary to warrant the asserted additions to tax.

Findings...

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