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KLEMP v. COMMISSIONER

Docket No. 14491-79.

77 T.C. 201 (1981)

RAYMOND D. KLEMP AND ANN L. KLEMP, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed August 5, 1981.

Attorney(s) appearing for the Case

Kevin O'Connell, for the petitioners.

Gary R. DeFrang, for the respondent.

OPINION

HALL, Judge:

This case is before the Court on petitioners' motion for summary judgment. Rule 121, Tax Court Rules of Practice and Procedure.

Respondent determined deficiencies in petitioners' taxes, plus additions to tax for fraud under section 6653(b)1 as follows:

                                                      Addition to tax
     Year                            Deficiency...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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