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KRUZIC v. COMMISSIONER

Docket No. 3763-78.

38 T.C.M. 668 (1979)

T.C. Memo. 1979-152

Brian Kruzic v. Commissioner.

United States Tax Court.

Filed April 17, 1979.

Attorney(s) appearing for the Case

Brian Kruzic, 2615 Euclid, Santa Monica, Calif., pro se. Karl D. Zufelt, for the respondent.

Memorandum Opinion

RAUM, Judge:

The Commissioner determined the following deficiencies and additions for fraud against petitioner:

                                  Additions to Tax,
                                    Sec. 6653(b),
  Year               Deficiency     I.R.C. 1954

  1973 ............... $257             $129
  1974 ...............  247              124
  1975 ...............  289              145

There was no...

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