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HAMILTON v. COMMISSIONER

Docket No. 28631-83.

50 T.C.M. 456 (1985)

T.C. Memo. 1985-357

Lewis V. Hamilton v. Commissioner.

United States Tax Court.

Filed July 22, 1985.

Attorney(s) appearing for the Case

Keith H. Johnson, for the respondent.

Memorandum Findings of Fact and Opinion

SIMPSON, Judge:

The Commissioner determined a deficiency in the petitioner's Federal income tax for 1981 of $5,208.00 and an addition to tax of $2,604.00 pursuant to section 6653(b) of the Internal Revenue Code of 1954.1 The issues for decision are: (1) Whether the petitioner is liable for the addition to tax for fraud under section 6653(b); and (2) whether the United States is entitled...

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