BEASLEY v. COMMISSIONER

Docket No. 37292-85.

57 T.C.M. 136 (1989)

T.C. Memo. 1989-173

Robert P. Beasley v. Commissioner.

United States Tax Court.

Filed April 17, 1989.


Attorney(s) appearing for the Case

Daniel J. McGown and Andrew J. Michaels, 3250 W. Market St., Akron, Ohio, for the petitioner. James V. Moroney and Kathleen L. Midian, for the respondent.


Memorandum Findings of Fact and Opinion

PARR, Judge:

Respondent determined deficiencies in petitioner's Federal income tax and additions to tax due to fraud as follows:

Calendar                            Fraud Addition
  Year                 Deficiency    Sec. 6653(b)1

  1969 ............   $129,675.41    $ 65,575.49
  1970 ............     79,771.63      41,375.41
  1971...

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