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SCHMITZ v. COMMISSIONER

Docket No. 20876-83.

55 T.C.M. 658 (1988)

T.C. Memo. 1988-168

Richard C. Schmitz and Christine H. Schmitz v. Commissioner.

United States Tax Court.

Filed April 21, 1988.

Attorney(s) appearing for the Case

Paul M. Misch, for the petitioners. Matthew J. Fritz, for the respondent.

Memorandum Findings of Fact and Opinion

JACOBS, Judge:

Respondent determined a deficiency in petitioners' 1978 Federal income tax in the amount of $144,132 and an addition to tax for fraud under section 6653(b)1 in the amount of $72,066. The issues for decision are: (1) whether petitioners had unreported income in 1978 from the illegal sales of marijuana and cocaine as determined by respondent; and if so, (2) whether either or...

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