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ABERNATHY v. COMMISSIONER

Docket No. 6398-75.

37 T.C.M. 1529 (1978)

T.C. Memo. 1978-370

Russell Abernathy and Betty Abernathy v. Commissioner.

United States Tax Court.

Filed September 18, 1978.

Attorney(s) appearing for the Case

John B. Owens, Jr. and H. Stennis Little, First American Center, Nashville, Tenn., for the petitioners. Richard J. Neubauer, for the respondent.

Memorandum Findings of Fact and Opinion

HALL, Judge:

Respondent determined a deficiency in petitioners' income tax for 1971 of $52,259.44, plus an addition to tax for fraud under section 6653(b)1 of $26,129.72. Due to concessions by both parties,2 the issues for decision are:

1. Whether any part of petitioners' underpayment of tax was due to fraud; and

2. Whether petitioners are entitled...

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