KIRSCHNER v. COMMISSIONER

Docket No. 6821-78.

41 T.C.M. 1339 (1981)

T.C. Memo. 1981-201

Edward Kirschner and Eva Kirschner v. Commissioner.

United States Tax Court.

Filed April 27, 1981.


Attorney(s) appearing for the Case

Burton H. Gilbert, 2002 Continental Life Bldg., Fort Worth, Tex., for the petitioners. William P. Hardeman, for the respondent.


Memorandum Findings of Fact and Opinion

CHABOT, Judge:

Respondent determined deficiencies in Federal individual income taxes and additions to tax under section 6653(b)1 (fraud against petitioners as follows:

                                 Additions to Tax
  Year          Deficiency        Section 6653(b)2

  1971 .....    $3,037.05...

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