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BROWN v. COMMISSIONER

Docket No. 2509-79.

42 T.C.M. 579 (1981)

T.C. Memo. 1981-406

George F. Brown v. Commissioner.

United States Tax Court.

Filed August 6, 1981.

Attorney(s) appearing for the Case

Charles B. Sklar, 830 North St., Baton Rouge, La., for the petitioner. Dennis M. Kelly, for the respondent.

Memorandum Findings of Fact and Opinion

IRWIN, Judge:

Respondent determined deficiencies of $6,654.52 and $6,630.00 in petitioner's Federal income tax for 1974 and 1975, respectively, and corresponding additions to tax for fraud under section 6653(b)1 of $3,327.26 and $3,315.00. This case is before us on respondent's motion for partial summary judgment pursuant to Rule 121, Tax Court Rules of Practice and Procedure.

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