Docket No. 7602-88.

72 T.C.M. 309 (1996)

T.C. Memo. 1996-355

Edward A. Wagner and Barbara Wagner v. Commissioner.

United States Tax Court.

Filed August 5, 1996.

Attorney(s) appearing for the Case

Jared J. Scharf, for the petitioners. Michael D. Wilder, for the respondent.


BEGHE, Judge:

This case is before us on respondent's motion for summary judgment under Rule 121(b)1 that petitioner Edward A. Wagner (petitioner) is liable for the fraud addition to tax for the year in issue. After concessions, the sole issue for decision is whether we should conclude, as a matter of law, that petitioner is liable for the section 6653(b) addition...

Let's get started


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