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BARRETT v. COMMISSIONER

Docket No. 11083-82, 11543-82.

57 T.C.M. 458 (1989)

T.C. Memo. 1989-243

Timothy Barrett v. Commissioner. Susan Gibb v. Commissioner.

United States Tax Court.

Filed May 16, 1989.

Attorney(s) appearing for the Case

Robert J. Alter, 450 Park Ave., New York, N.Y., and Richard J. Sapinksi, 33 Washington St., Newark, N.J., for petitioner Timothy Barrett. Andrew P. Fradkin, Bruce Goldman, and G. Michael Saran for petitioner Susan Gibb. James E. Hardaker and Richard F. Flaherty, for the respondent.

Memorandum Findings of Fact and Opinion

WELLS, Judge:

Respondent determined deficiencies in the joint Federal income tax for Timothy Barrett and his former wife, Susan Barrett (a/k/a Susan Gibb), for 1975 and 1976 in the amounts of $11,140 and $14,359, respectively, and additions to tax for fraud under section 6653(b)1 for those years in the amounts of $7,163 and $7,180, respectively. By amendment to his answer, respondent asserted...

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