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ROLOFF v. COMMISSIONER

Docket No. 7231-79.

41 T.C.M. 721 (1981)

T.C. Memo. 1981-18

Leroy Fred Roloff and Rose Roloff v. Commissioner.

United States Tax Court.

Filed January 22, 1981.

Attorney(s) appearing for the Case

George D. Crowley and Richard L. Manning, 135 South LaSalle St., Chicago, Ill., 60603, for the petitioners. Stephen J. Morrow, for the respondent.

Memorandum Findings of Fact and Opinion

FAY, Judge:

Respondent determined a deficiency of $4,864.81 in petitioners' Federal income tax for 1972 and an addition to tax for fraud of $2,432.41 under section 6653(b).1 The only issue is to determine the amount by which petitioners understated their taxable income.2

Findings of Fact

Some of the facts have been stipulated and are so found...

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