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DANIELS v. COMMISSIONER

Docket No. 11169-79.

41 T.C.M. 855 (1981)

T.C. Memo. 1981-58

Paul W. Daniels and Juanita S. Daniels v. Commissioner.

United States Tax Court.

Filed February 17, 1981.

Attorney(s) appearing for the Case

Paul W. Daniels, pro se, Altadena, Calif. Alan J. Pinner, for the respondent.

Memorandum Opinion

FAY, Judge:

Respondent determined a deficiency of $3,766.76 in petitioners' Federal income tax for 1976 and an $1,883.38 addition to tax for fraud under section 6653(b).1 This case is before us on respondent's motion for summary judgment with respect to both the deficiency and the addition to tax for fraud.

The notice of deficiency was issued on April 30, 1979, and the petition was filed on July 27...

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