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CALDWELL v. COMMISSIONER

Docket No. 5980-64.

25 T.C.M. 1117 (1966)

T.C. Memo. 1966-215

Glen Caldwell and Geraldine Caldwell v. Commissioner.

United States Tax Court.

Filed September 29, 1966.

Attorney(s) appearing for the Case

William C. Hague, for the petitioners. Charles H. Powers, for the respondent.

Memorandum Findings of Fact and Opinion

TANNENWALD, Judge:

This case involves deficiencies in petitioners' Federal income tax for the calendar years 1960 and 1961 arising out of the alleged failure to report certain income and the assertion by respondent that petitioners' underpayments were due to fraud, thereby making them liable for additions to tax under section 6653(b)1 as...

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