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FLOYD v. COMMISSIONER

Docket No. 2145-73.

37 T.C.M. 1517 (1978)

T.C. Memo. 1978-368

Charles D. Floyd and Cynthia P. Floyd v. Commissioner.

United States Tax Court.

Filed September 14, 1978.

Attorney(s) appearing for the Case

Lewis P. Terrell and Buford C. Terrell, 2227 34th St., Lubbock, Tex., for the petitioners. Douglas R. Fortney, for the respondent.

Memorandum Findings of Fact and Opinion

WILES, Judge:

Respondent determined a deficiency and a section 6653(b)1 addition to tax of $6,401.91 and $3,200.95, respectively, in petitioners' 1968 income tax. After concessions, the sole issue is whether any part of the underpayment of income tax for 1968 was due to fraud with intent to evade tax on the part of petitioner Charles D. Floyd.2

Findings...

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