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SULLIVAN v. COMMISSIONER

Docket No. 15628-80.

46 T.C.M. 1271 (1983)

T.C. Memo. 1983-539

Joseph W. Sullivan v. Commissioner.

United States Tax Court.

Filed August 31, 1983.

Attorney(s) appearing for the Case

Joseph W. Sullivan, pro se, Sharon, Mass. Charles W. Maurer, Jr., for the respondent.

Memorandum Findings of Fact and Opinion

FEATHERSTON, Judge:

Respondent determined a deficiency in petitioner Joseph W. Sullivan's Federal income tax for 1976 in the amount of $41,482 together with an addition to tax for fraud under section 6653(b)1 in the amount of $20,741. The issues for decision are as follows:

(1) Whether petitioner Joseph W. Sullivan understated his taxable income for the year 1976 by failing to report...

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