LARSEN v. COMMISSIONER

Docket No. 10643-82.

48 T.C.M. 673 (1984)

T.C. Memo. 1984-398

Randolph K. Larsen v. Commissioner.

United States Tax Court.

Filed July 30, 1984.


Attorney(s) appearing for the Case

Randolph K. Larsen, pro se, Racine, Wis. Ellen T. Friberg and Robert R. Rubin, for the respondent.


Memorandum Findings of Fact and Opinion

CHABOT, Judge:

Respondent determined deficiencies in Federal individual income tax and additions to tax under section 6653(b)1 (fraud), as follows:

                                    Additions to Tax
  Year            Deficiency2     Sec. 6653(b)

  1975 .........   $4,817.30            $2,408...

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