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BRANSON v. COMMISSIONER

Docket No. 16568-79.

42 T.C.M. 281 (1981)

T.C. Memo. 1981-338

David L. Branson v. Commissioner.

United States Tax Court.

Filed June 29, 1981.

Attorney(s) appearing for the Case

Bruce I. Hochman and Craig I. DeRoy, for the petitioner. Charles W. Jeglikowski, for the respondent.

Memorandum Findings of Fact and Opinion

TANNENWALD, Judge:

Respondent determined a deficiency in petitioner's 1976 Federal income taxes in the amount of $1,546. In his answer to the petition filed in this case, respondent increased the deficiency to $1,822 and sought an addition to tax in the amount of $911 pursuant to section 6653(b)1 for an underpayment due to fraud. Due to concessions...

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