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RICHARD KIRKLAND v. COMMISSIONER

Docket No. 24032-83.

52 T.C.M. 707 (1986)

T.C. Memo. 1986-492

Richard Kirkland v. Commissioner.

United States Tax Court.

Filed September 29, 1986.

Attorney(s) appearing for the Case

Judd Burstein, for the petitioner. John E. Becker, Jr., for the respondent.

Memorandum Opinion

WILLIAMS, Judge:

The Commissioner determined a deficiency in petitioner's Federal income tax for 1979 in the amount of $520,402.61 and an addition to tax pursuant to section 6653(b)1 in the amount of $261,491.80. The issue that this Court must decide is whether respondent's notice of deficiency was prepared through unlawful use of grand jury materials. Because we conclude that the notice was prepared on the...

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