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TERRELL v. COMMISSIONER

Docket No. 14315-85.

52 T.C.M. 772 (1986)

T.C. Memo. 1986-507

Joe T. Terrell v. Commissioner.

United States Tax Court.

Filed October 7, 1986.

Attorney(s) appearing for the Case

Claude R. Wilson, Jr., 2300 Republic Bank Tower, Dallas, Tex., for the petitioner. James B. Ausenbaugh, for the respondent.

Memorandum Opinion

WILLIAMS, Judge:

This case is before the Court on petitioner's motion for partial summary judgment under Rule 121.1 Petitioner asks us to find, as a matter of law, that there is no deficiency in his Federal income tax for 1980 and a maximum deficiency of $197.66 for 1981. The Commissioner determined the following deficiencies in petitioner's Federal income tax and additions to tax for fraud for the taxable...

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