FRANCIS v. COMMISSIONER

Docket No. 22969-90.

64 T.C.M. 495 (1992)

T.C. Memo. 1992-462

Leverett M. Francis and Anna C. Francis v. Commissioner.

United States Tax Court.

Filed August 17, 1992.


Attorney(s) appearing for the Case

Steven M. Chamberlain, One S.E. First Ave., Gainsville, Fla., for the petitioners. Steve R. Johnson, for the respondent.


Memorandum Findings of Fact and Opinion

PARR, Judge:

Respondent determined deficiencies and additions to tax for fraud in petitioners' Federal income taxes as follows:

                                    Additions to tax
Year                   Deficiency     Sec. 6653(b)

1977 ...............   $ 8,215.34     $ 5,775.17
1978 ...............    83,887.32      49,405.66
1979 ...............    95,130.00      47...

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