BALOT v. COMMISSIONER

Docket No. 19077-98.

81 T.C.M. 1409 (2001)

T.C. Memo. 2001-73

Rogelio R. Balot and Zanaida V. Balot v. Commissioner.

United States Tax Court.

Filed March 23, 2001.


Attorney(s) appearing for the Case

Benson S. Goldstein, for the petitioners.

Judith C. Cohen, for the respondent.


MEMORANDUM FINDINGS OF FACT AND OPINION

CHABOT, Judge:

Respondent determined deficiencies in individual income tax and additions to tax under sections 66631 (fraud) and 6662(a) (negligence) against petitioners as follows:

                           Additions to Tax   
Year    Deficiency    Sec. 6662(a)    Sec. 6663<...

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