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JOSE v. COMMISSIONER

Docket No. 19462-91.

64 T.C.M. 996 (1992)

T.C. Memo. 1992-594

Jose and Martina Caram v. Commissioner.

United States Tax Court.

Filed October 5, 1992.

Attorney(s) appearing for the Case

Jose and Martina Caram, pro se. Karen P. Wright, for the respondent.

Memorandum Opinion

RUWE, Judge.

This matter is before the Court on respondent's motion for partial summary judgment filed, July 20, 1992, pursuant to Rule 121.1 In her notice of deficiency, respondent determined a deficiency of $18,389 in petitioners' Federal income tax for 1985. Respondent also determined that petitioner Jose Caram was liable for the addition to tax for fraud under section 6653(b). Respondent seeks summary judgment...

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