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BATES v. COMMISSIONER

Docket No. 28670-83.

50 T.C.M. 468 (1985)

T.C. Memo. 1985-362

Arthur N. Bates III v. Commissioner.

United States Tax Court.

Filed July 22, 1985.

Attorney(s) appearing for the Case

Arthur N. Bates III, pro se. Willie Fortenberry, for the respondent.

Memorandum Findings of Fact and Opinion

SIMPSON, Judge:

The Commissioner determined a deficiency of $4,536.00 in the petitioner's Federal income tax for 1981 and in addition to tax of $2,268.00 pursuant to section 6653(b) of the Internal Revenue Code of 1954.1 The sole issue for decision is whether the petitioner is liable for the addition to tax for fraud under section 6653(b) for 1981.

Findings of Fact

Some...

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