YERKIE v. COMMISSIONER

Docket Nos. 7913-74, 5710-75.

67 T.C. 388 (1976)

BERNARD A. YERKIE AND MARGARET J. YERKIE, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed December 6, 1976.


Attorney(s) appearing for the Case

John J. Raymond, for the petitioners.

Peter M. Ritteman, for the respondent.


OPINION

IRWIN, Judge:

In these consolidated cases respondent determined deficiencies in petitioners' individual income taxes for 1966 through 1970 of $1,620.72, $3,213.44, $5,086.80, $5,522.74, and $5,183.82, respectively, with additions to tax based on fraud under section 6653(b),1 applicable solely to husband petitioner, of $810.36, $1,606.72, $2,543.40, $2,761.37, and $2,591.91, for the same respective years.

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