SOLOMON v. C.I.R.

No. 83-1140.

732 F.2d 1459 (1984)

Joseph SOLOMON, Petitioner-Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

United States Court of Appeals, Sixth Circuit.

Decided May 2, 1984.


Attorney(s) appearing for the Case

Irving Bell, Cleveland, Ohio, for petitioner-appellant.

Kenneth W. Gideon, Chief Counsel, I.R.S., Glenn L. Archer, Jr., Asst. Atty. Gen., Tax Div., U.S. Dept. of Justice, Carleton D. Powell, Patricia A. Willing, Washington, D.C., for respondent-appellee.

Before ENGEL and KEITH, Circuit Judges, and CELEBREZZE, Senior Circuit Judge.


PER CURIAM.

This is an appeal from a judgment of the Tax Court which determined that the taxpayer, Joseph Solomon, was deficient in the payment of federal income taxes for the years 1969-72 in the amount of $50,068. The Tax Court also imposed a 50% civil fraud penalty of $25,031 against Solomon pursuant to 26 U.S.C. § 6653(b). Solomon now appeals this decision by the Tax Court.

Joseph Solomon is a certified public accountant, who during the years 1969...

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