KEY v. COMMISSIONER

Docket No. 17831-81.

55 T.C.M. 1506 (1988)

T.C. Memo. 1988-359

William J. Key and Freda A. Key v. Commissioner.

United States Tax Court.

Filed August 9, 1988.


Attorney(s) appearing for the Case

Joellyn R. Cattell, for the respondent.


Memorandum Opinion

PARKER, Judge:

In a statutory notice of deficiency dated April 14, 1981, respondent determined a deficiency in petitioners' Federal income tax for the year 1974 in the amount of $4,412.22 and an addition to the tax for fraud under section 6653(b)1 in the amount of $2,206.11.

Virtually from the day their petition was filed, petitioners have failed and refused to cooperate with their own counsel and this...

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