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MARTIN v. COMMISSIONER

Docket No. 29020-82.

49 T.C.M. 695 (1985)

T.C. Memo. 1985-57

Clarence W. Martin v. Commissioner.

United States Tax Court.

Filed February 7, 1985.

Attorney(s) appearing for the Case

Scott McLarty, for the petitioner. John F. Driscoll, for the respondent.

Memorandum Findings of Fact and Opinion

SCOTT, Judge:

Respondent determined a deficiency of $11,525.62 in the 1980 Federal income tax of petitioner, Clarence W. Martin, and an addition to tax under section 6653(b)1 of $5,762.81.

The parties have agreed that the deficiency in petitioner's 1980 income tax is $9,151, leaving for decision only whether petitioner is liable for the addition to tax for fraud under section 6653...

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