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Utz v. COMMISSIONER

Docket No. 17007-89.

62 T.C.M. 813 (1991)

T.C. Memo. 1991-468

Michael R. Utz and Shirley A. Utz v. Commissioner.

United States Tax Court.

Filed September 24, 1991.

Attorney(s) appearing for the Case

Mark L. Horwitz, 17 E. Pine St., Orlando, Fla., for the petitioners. Francis C. Mucciolo, for the respondent.

Memorandum Findings of Fact and Opinion

SCOTT, Judge:

Respondent determined deficiencies in petitioners' income tax for the calendar years 1981, 1982, and 1983 in the amounts of $102,912, $104,719, and $77,642, respectively; an addition to tax for fraud under section 6653(b)1 for the year 1981 in the amount of $51,456; additions to tax for fraud under section 6653(b)(1) for the years 1982 and 1983 in the amounts of $52,359.50...

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