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DIEHL v. COMMISSIONER

Docket No. 8276-78.

43 T.C.M. 308 (1982)

T.C. Memo. 1982-23

Emmett F. Diehl v. Commissioner.

United States Tax Court.

Filed January 13, 1982.

Attorney(s) appearing for the Case

Emmett F. Diehl, pro se. Robert Marino, for the respondent.

Memorandum Findings of Fact and Opinion

IRWIN, Judge:

Respondent has determined a deficiency in petitioner's 1971 Federal income tax of $3,543 and an addition to petitioner's tax for that year under section 6653(b)1 of $1,772. The issues for decision are whether petitioner received unreported income from a bribe during 1971 and, if so, whether any part of the resulting underpayment in petitioner's tax for 1971 was due to fraud...

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