LIDDY v. COMMISSIONER

Docket No. 7608-77.

49 T.C.M. 932 (1985)

T.C. Memo. 1985-107

George Gordon Liddy and Frances Purcell Liddy v. Commissioner.

United States Tax Court.

Filed March 11, 1985.


Attorney(s) appearing for the Case

Roger V. Barth and Paul S. Richter, for the petitioners. Robert T. Hollohan, for the respondent.


Memorandum Findings of Fact and Opinion

STERRETT, Judge:

By notice of deficiency dated April 15, 1977, respondent determined a deficiency in petitioner's Federal income tax for the year ended December 31, 1972 in the amount of $103,532.52 and asserted an addition to tax for fraud pursuant to section 6653(b),1 in the amount of $51,766.26.2 The issues before us are: (1) whether petitioner George Gordon...

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