HAMMETT v. COMMISSIONER

Docket No. 29254-85.

53 T.C.M. 636 (1987)

T.C. Memo. 1987-205

Robert A. and Jeffie Lou Hammett v. Commissioner.

United States Tax Court.

Filed April 22, 1987.


Attorney(s) appearing for the Case

Herbert S. Kendrick and Ray A. Balestri, 1700 Pacific Ave., Dallas, Tex. for the petitioners. William P. Hardeman, for the respondent.


Memorandum Findings of Fact and Opinion

WILLIAMS, Judge:

The Commissioner determined deficiencies in petitioners' Federal income tax and additions to tax for fraud1 for the taxable years 1978, 1979 and 1980 as follows:

                                             Section
                                          6653(b)2
                                           Addition...

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