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RUTANA v. COMMISSIONER

Docket No. 6759-84.

52 T.C.M. 1 (1986)

T.C. Memo. 1986-336

Chester Rutana and Theresa M. Rutana v. Commissioner.

United States Tax Court.

Filed August 4, 1986.

Attorney(s) appearing for the Case

Joseph R. Young, Jr., Bank One Building, Youngstown, Ohio, for the petitioners. Steven M. Walk, for the respondent.

Memorandum Findings of Fact and Opinion

WILLIAMS, Judge:

The Commissioner determined deficiencies in petitioners' Federal income taxes and additions to tax for fraud pursuant to section 6653(b)1 for the taxable years 1975 and 1976 as follows:

Year                   Deficiency    Addition to Tax

1975 ................. $3,779.65        $1,889.83
1976 .................  2,026.52         1,013...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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