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DONCASTER v. COMMISSIONER

Docket No. 12794-80.

77 T.C. 334 (1981)

RICHARD M. DONCASTER, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed August 11, 1981.

Attorney(s) appearing for the Case

Richard M. Doncaster, pro se.

Charles W. Maurer, Jr., for the respondent.

OPINION

TANNENWALD, Chief Judge:

Respondent determined a deficiency in the amount of $6,947.50 in petitioner's Federal income tax for 1976 and an addition to tax for fraud under section 6653(b)1 in the amount of $3,473.75. The case is before us on respondent's motion for a default judgment as to the underlying deficiency and for summary judgment as to the addition to tax for fraud...

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