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FAZZIO v. COMMISSIONER OF INTERNAL REVENUE

No. 91-1834.

959 F.2d 630 (1992)

Frank A. FAZZIO, Petitioner-Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

United States Court of Appeals, Sixth Circuit.

Decided April 2, 1992.

Attorney(s) appearing for the Case

Mark R. Hauser (argued and briefed), Robert D. Kaplow (briefed), Stewart C.W. Weiner, Maddin, Hauser, Wartell, Roth, Heller & Pesses, Southfield, Mich., for petitioner-appellant.

Abraham N.M. Shashy, Jr., Chief Counsel, I.R.S., Office of Chief Counsel, Gary R. Allen, Acting Chief (briefed), Robert S. Pomerance (argued), Teresa T. Milton, U.S. Dept. of Justice, Appellate Section Tax Div., Washington, D.C., for respondent-appellee.

Before KEITH and MARTIN, Circuit Judges, and CELEBREZZE, Senior Circuit Judge.

PER CURIAM.

Petitioner-appellant, Frank A. Fazzio ("appellant"), appeals from the tax court's April 16, 1991, order and decision, which held that appellant was deficient in his payment of income tax for the 1984 taxable year and ordered payment by appellant for additional taxes pursuant to I.R.C. §§ 6653(b)(1)-(2), 6661. Finding that appellant's deficiency was a "substantial under-payment attributable to a tax-motivated transaction," the tax court further...

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