1. Home
  2. Browse Decisions
  3. T.C.M.
  4. 66 T.C.M.
  5. 66 T.C.M. 1425 (1993)
 

REDD v. COMMISSIONER

Docket No. 27416-90.

66 T.C.M. 1425 (1993)

T.C. Memo. 1993-556

Ed and Frances Redd v. Commissioner.

United States Tax Court.

Filed November 23, 1993.

Attorney(s) appearing for the Case

Ed and Frances Redd, pro sese. Gerald L. Brantley, for the respondent.

Memorandum Opinion

PARR, Judge:

This cause is before the Court on respondent's motion for partial summary judgment, to which petitioners object. The issue for which summary judgment is sought is whether petitioner Frances Redd (hereinafter petitioner) is liable for the additions to tax for fraud under section 6653(b)1 for tax years 1979 and 1980. Respondent has not raised the issue of fraud with regard to Ed Redd.

Petitioner...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases