MUNSON v. COMMISSIONER

Docket Nos. 1526-90, 13909-90.

62 T.C.M. 413 (1991)

T.C. Memo. 1991-377

Eric T. and Ann R. Munson v. Commissioner.

United States Tax Court.

Filed August 12, 1991.


Attorney(s) appearing for the Case

Eric T. Munson and Ann R. Munson, pro se. Steven M. Roth, for the respondent.


Memorandum Opinion

GERBER, Judge:

Respondent has moved for partial summary judgment in these cases with respect to (1) the additions to tax for fraud under section 6653(b);1 and (2) the question of whether the period for assessment had expired for the 1979 taxable year. The motions were filed May 20 and 23, 1991, and by an order dated May 23, 1991, petitioners were allowed until June 24, 1991, to respond or object. No response...

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