GROSSMAN v. C.I.R.

No. 98-1043.

182 F.3d 275 (1999)

Robert D. GROSSMAN, Jr., Petitioner-Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

United States Court of Appeals, Fourth Circuit.

Decided June 28, 1999.


Attorney(s) appearing for the Case

ARGUED: Libero Marinelli, Jr., Amari & Theriac, P.A., Cocoa, Florida, for Appellant. Kenneth L. Greene, Tax Division, United States Department of Justice, Washington, D.C., for Appellee. ON BRIEF: Loretta C. Argrett, Assistant Attorney General, Janet A. Bradley, Tax Division, United States Department of Justice, Washington, D.C., for Appellee.

Before WIDENER, MOTZ, and TRAXLER, Circuit Judges.


Affirmed by published opinion. Judge DIANA GRIBBON MOTZ wrote the opinion, in which Judge WIDENER and Judge TRAXLER joined.

OPINION

DIANA GRIBBON MOTZ, Circuit Judge:

Robert D. Grossman, Jr., appeals the tax court's finding that he committed civil tax fraud in connection with his 1985 and 1986 income tax returns. Grossman contends that the Commissioner failed to produce sufficient evidence to prove tax fraud,

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