ESTATE OF HOLTZIN v. COMMISSIONER

Docket No. 4968-91.

70 T.C.M. 9 (1995)

T.C. Memo. 1995-299

Estate of Hal Holtzin, Deceased, Leonard Holtzin, Executor v. Commissioner.

United States Tax Court.

Filed July 6, 1995.


Attorney(s) appearing for the Case

Leonard Holtzin, for the petitioners. James C. Fee, Jr., for the respondent.


MEMORANDUM OPINION

WHALEN, Judge:

This case is before the Court to decide respondent's motion for default judgment in reduced amounts in which respondent asks the Court to enter a default judgment against petitioner for additions to tax for fraud in the following amounts:

                                               Additions to Tax
                                ------------------------------------------------
Year       ...

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