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SPITZ v. COMMISSIONER

Docket No. 24515-87.

60 T.C.M. 920 (1990)

T.C. Memo. 1990-519

William S. Spitz and Barbara A. Spitz v. Commissioner.

United States Tax Court.

Filed September 27, 1990.

Attorney(s) appearing for the Case

James W. Gardner, 122 W. Washington Ave., Madison, Wis., for the petitioners. Edward G. Langer and James M. Klein, for the respondent.

Memorandum Findings of Fact and Opinion

COLVIN, Judge:

The primary issue for decision is whether respondent has shown by clear and convincing evidence that petitioners should be subject to the addition to tax for fraud based on petitioners' treatment of two items: (1) four $5,000 payments from the Katz Company in 1977 and 1978, and (2) tax shelter fees in the amount of $10,340, $11,200, and $3,450 received in 1977, 1978, and 1979, respectively.

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