BRANCH v. COMMISSIONER

Docket No. 17568-81.

50 T.C.M. 173 (1985)

T.C. Memo. 1985-295

Marina A. Branch and Malcolm H. Branch v. Commissioner.

United States Tax Court.

Filed June 20, 1985.


Attorney(s) appearing for the Case

Malcolm H. Branch, pro se, Tahlequah, Okla. Thomas J. Miller, for the respondent.


Memorandum Findings of Fact and Opinion

GOFFE, Judge:

The Commissioner determined deficiencies in petitioners' Federal income taxes for the taxable years 1973, 1974, and 1975, and additions to tax for civil fraud against petitioner Malcolm H. Branch under section 6653(b)1 as follows:

Taxable                      Sec. 6653(b)
 Year            Deficiency    Addition

 1973..........  $ 3,473.97    $1,736.99
 1974...

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