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KEARNS v. C.I.R.

No. 91-2228.

979 F.2d 1176 (1992)

David M. KEARNS and Janet Kearns, Petitioners-Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

United States Court of Appeals, Sixth Circuit.

Decided November 23, 1992.

Attorney(s) appearing for the Case

Kenneth Andrew Gamble, Theodore F. Claypoole (argued and briefed), Gamble, Hartshorn, Grace & Alden, Columbus, Ohio., for petitioners-appellants.

Abraham N.M. Shashy, Jr., Chief Counsel, I.R.S., Office of Chief Counsel, Gary R. Allen, Acting Chief (briefed), Gilbert S. Rothenberg, William J. Patton (argued), U.S. Dept. of Justice, Appellate Section Tax Div., Washington, D.C., for respondent-appellee.

Before: MARTIN and SILER, Circuit Judges; and DOWD, District Judge.

BOYCE F. MARTIN, JR., Circuit Judge.

David and Janet Kearns appeal the United States Tax Court's finding that they underreported their joint income for 1979, 1980, and 1981. David Kearns also appeals the court's imposition of additional penalties based on his fraudulent underreporting of income on the federal tax forms.

From 1979 through 1981, David Kearns owned and operated an automobile parts and service company. Janet Kearns, his wife, was the bookkeeper...

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