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THOMAS AND LEONG v. COMMISSIONER

Docket No. 14013-84.

50 T.C.M. 566 (1985)

T.C. Memo. 1985-384

Thomas and Gabriella K. Leong v. Commissioner.

United States Tax Court.

Filed July 31, 1985.

Attorney(s) appearing for the Case

Thomas Leong, pro se, Anchorage, Alas. Hugh M. Spall, for the respondent.

Memorandum Findings of Fact and Opinion

COHEN, Judge:

Respondent determined a deficiency of $6,839 in petitioners' Federal income taxes for 1980 and an addition to tax of $3,419.50 under section 6653(b).1 The deficiency resulted from disallowance of deductions claimed for contributions, casualty loss, and business expenses.

Respondent now concedes that the addition to tax for fraud should be determined only against petitioner...

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