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RAYMOND v. COMMISSIONER

Docket No. 39768-87.

61 T.C.M. 2750 (1991)

T.C. Memo. 1991-238

Ann Raymond v. Commissioner.

United States Tax Court.

Filed May 29, 1991.

Attorney(s) appearing for the Case

Declan J. O'Donnell, 6841 S. Yosemite, Englewood, Colo., for the petitioner. Bruce A. Anderson, for the respondent.

Memorandum Findings of Fact and Opinion

COLVIN, Judge:

On November 5, 1987, respondent determined deficiencies in petitioner's Federal income tax of $62,499 for 19691 and $125,379 for 1970. Respondent determined that part of the underpayment was due to fraud for 1969 and 1970. However, respondent did not determine an addition to tax for fraud under section 6653(b).

Petitioner's now-deceased husband, Charles Raymond, was...

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