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ABDALLA v. COMMISSIONER

Docket No. 21678-94.

71 T.C.M. 2353 (1996)

T.C. Memo. 1996-111

Adel Abdalla v. Commissioner.

United States Tax Court.

Filed March 11, 1996.

Attorney(s) appearing for the Case

Linda S. Bednarz and Kenneth J. Rubin, for the respondent.

MEMORANDUM OPINION

VASQUEZ, Judge:

This case is before the Court on respondent's motion for entry of default judgment pursuant to Rule 123(a).1 By separate notices of deficiency, respondent determined additions to petitioner's Federal income tax for fraud under section 6653(b), as follows:2

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