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PATTON v. COMMISSIONER

Docket No. 782-78.

49 T.C.M. 1068 (1985)

T.C. Memo. 1985-148

Luther R. Patton v. Commissioner.

United States Tax Court.

Filed March 27, 1985.

Attorney(s) appearing for the Case

Albert Sidney Johnston, Jr., 1111 W. Howard Ave., Biloxi, Miss., for the petitioner. Robert W. West and Katherine S. Weed, for the respondent.

Memorandum Findings of Fact and Opinion

PARKER, Judge:

Respondent determined the following deficiencies in and additions to petitioner's Federal income taxes:

      Year          Deficiency     Sec. 6653(b)1

      1968 .......  $27,391.17      $13,695.59
      1969 .......   35,158.24       17,579.12
      1970 .......   20,132.06       10,066.03

This is a fraud case involving whether or not petitioner...

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