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MIFSUD v. COMMISSIONER

Docket No. 12569-97.

77 T.C.M. 1985 (1999)

T.C. Memo. 1999-159

Paul Mifsud and Maria G. Mifsud v. Commissioner.

United States Tax Court.

Filed May 12, 1999.

Attorney(s) appearing for the Case

B. Gray Gibbs, St. Petersburg, Fla., for the petitioners. Charles A. Baer, for the respondent.

MEMORANDUM FINDINGS OF FACT AND OPINION

CHIECHI, Judge:

Respondent determined the following deficiencies in, and fraud penalties under section 66631 on, petitioners' Federal income tax (tax):

                                           Fraud
Year                         Deficiency   Penalty

1992 .....................    $18,087     $13,565
1993 .....................     15,653     ...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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